International Agreements Concerning Copyright that Govern the Area of Copyright

The first treaty is the Berne Convention for the Protection of Literary and Artistic Works. It dates back to 1886, but has been revised several times, typically at about 20-year intervals. The latest version was adopted in Paris in 1971. The Berne Convention deals with the protection of copyright. It is based on principles such … Read moreInternational Agreements Concerning Copyright that Govern the Area of Copyright

Transfer of Copyright – Assignment of Copyright

Many creative works are protected by copyright requires financial investment and professional skills for their production and further dissemination and mass distribution. Activities such as book publishing, sound recording or film producing are usually undertaken by specialized business organizations or companies, and not directly by the authors. Usually, authors and creators transfer their rights to … Read moreTransfer of Copyright – Assignment of Copyright

Right of Reproduction under Copyright Law

Right of Reproduction under Copyright Law The right of the owner of copyright to prevent others from making copies of his works is the most basic right under copyright.  For example, the making of copies  of  a  protected  work  is  the  act  performed  by  a  publisher  who  wishes  to distribute copies of a text-based work to the public, … Read moreRight of Reproduction under Copyright Law

What is Copyright? What are the things covered under Copyright?

Copyright is a form of intellectual property right, protects original works of authorship including literary, dramatic, musical, and artistic works, such as poetry, novels, movies, songs, computer software, and architecture. Copyright does not protect facts, ideas, systems, or methods of operation, although it may protect the way these things are expressed. Under section 13 of … Read moreWhat is Copyright? What are the things covered under Copyright?

GST Council, Constitution and Decision Making

The GST council, the key decision-making body that will take all important decisions regarding the GST, will have representation from the central government as well as all the state governments. A GST Council has been constituted under Article 279A of the Constitution, comprising the Union Finance Minister (who will be the chairman of the Council), … Read moreGST Council, Constitution and Decision Making

Definitions under GST

Important definitions under the GST Act, Source: CBEC, Goverment of India (Click here) (1) “actionable claim” shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery” means the address of the recipient of goods and/or services indicated on the tax invoice issued by a … Read moreDefinitions under GST

Concept of GST (Goods and Services Tax)

The concept of Goods and Services Tax (GST) is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in … Read moreConcept of GST (Goods and Services Tax)

Salient features of Goods and Service Tax (GST)

The main features or the salient features of GST (Goods and service tax). GST is a centralized tax structure on goods and services throughout the country. It is consumption tax that is collected on the basis of the value added at each stage. The introduction of GST would be a very significant step in the … Read moreSalient features of Goods and Service Tax (GST)

Features of Constitutional Amendment Bill 122

The Central Government of India, introduced the 122nd Constitution Amendment Bill, 2014 (‘Bill’) on the introduction of Goods and Services Tax (‘GST’) before the lower house of Parliament on December 19, 2014. This Bill replaces an earlier bill introduced in 2011 by the erstwhile government which had since lapsed because of dissolution of the Lok … Read moreFeatures of Constitutional Amendment Bill 122

Concept and History of Indirect Taxation in India

The history of Indirect Taxation in India dates back to few centuries and we get some cue of the same in Kautilya’s Arthasashtra. Those days’ taxes were collected in the form of crop and/or any agricultural product. Such collections were generally ear-marked for some specific purposes or for the development of the State. Taxes were … Read moreConcept and History of Indirect Taxation in India

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