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IP advisory services sit at the intersection of IP law, accounting standards, and corporate-finance practice. [Ind AS 38 Intangible Assets](https://www.mca.gov.in/MinistryV2/accounting_standards.html) requires identifiable intangibles - including trademarks, copyrights, patents, and designs - to be recognised at fair value on business combination. [Ind AS 103 Business Combinations](https://www.mca.gov.in/MinistryV2/accounting_standards.html) requires the acquirer to recognise the acquiree's identifiable intangibles separately from goodwill. The [Income-tax Act 1961 Section 56(2)(viib)](https://www.incometaxindia.gov.in/) and the FEMA NDI Rules 2019 require a fair-valuation certificate from a SEBI-registered Category-I Merchant Banker or a CA for share-premium above fair market value - and IP valuation is often the swing factor. The [Trade Marks Act 1999](https://ipindia.gov.in/trade-marks.htm) permits recorded and unrecorded licensing under Sections 49-50; the [Patents Act 1970](https://ipindia.gov.in/patents.htm) permits voluntary licensing under Section 84 and compulsory licensing under Section 84(2). I-Pro Solutions' IP advisory is led by an ICAI-qualified CA (Ind AS 38 valuation expert) and registered Patent Agents, with counsel support for IP licensing and M&A due-diligence. We deliver IP valuation reports acceptable to RBI, CBDT, SEBI, and Big-4 auditors.
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Expert filing and registration handled by registered advocates & CAs.
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Govt. fee: At actuals / Statutory schedule
Expert filing and registration handled by registered advocates & CAs.
From ₹2,999
Prof. fee: ₹2,999 starts with
Govt. fee: At actuals / Statutory schedule
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Under Ind AS 38 and Ind AS 103, IP is valued using three approaches: (1) Cost approach - replacement cost less obsolescence; (2) Market approach - comparable transactions (e.g. Royalty Range data from ktMINE, RoyaltySource); (3) Income approach - Relief-from-Royalty, Multi-Period Excess Earnings, or With-and-Without method. For tax and FEMA purposes, a SEBI-registered Cat-I Merchant Banker or a CA is required to issue the valuation certificate.
Yes - when a closely-held Indian company issues shares at a premium above the fair market value determined by a DCF valuation or comparable company method, the excess is taxed as income from other sources under Section 56(2)(viib) of the Income-tax Act 1961. IP valuation is often the swing factor - particularly for IP-heavy startups. The valuation must be by a SEBI-registered Cat-I Merchant Banker or a CA with 10+ years of experience.
Patent due diligence in an M&A or licensing transaction covers: (1) Chain of title - inventor assignment, employer-employee IP clauses, joint-ownership analysis; (2) Validity - patentability search, freedom-to-operate, prior-art analysis; (3) Maintenance - annuity payment status, remaining term; (4) Geographical coverage - PCT national-phase entries, direct filings; (5) Litigation history - oppositions, revocations, infringement actions; (6) Encumbrances - security interests, licences, exclusive fields-of-use.
Freedom-to-Operate analysis identifies whether a commercialised product or process would infringe valid in-force patents in the target jurisdiction. FTO involves: (1) Claims-based search of in-force patents in the jurisdiction; (2) Side-by-side claim chart comparison; (3) Invalidity analysis of blocking patents; (4) Design-around options. An FTO opinion from a registered Patent Agent or IP Attorney provides a due-diligence defence against willful infringement treble damages.
Yes. Under Sections 49-50 of the Trade Marks Act 1999 read with Rule 80-90 of the Trade Marks Rules 2017, both registered and unregistered trademarks can be licensed. However, a registered trademark licence is recorded on the Register via Form TM-P (licence as registered user) and is enforceable against third parties; an unregistered trademark licence is only enforceable between the licensor and licensee under contract law.