# Patent Filing in India for Foreign Companies, PCT and Form 27

> Source: https://krystal7.com/insights/patent-filing-india-foreign-companies-form-27
> Publisher: Krystal7 Consultants (Krystal7 Innovations Private Limited), Gurugram, India
> Author: CA Nandini
> Published: 23 Mar 2026; updated 24 Oct 2026
> Summary: A PCT application must enter India within 31 months of priority, examination must be requested by the same date, and Form 27 is now due every three years.

*Written by CA Nandini Hasija, Krystal7 Consultants. Last updated 23 October 2026.*

## AI Overview Summary

- A PCT application must enter the Indian national phase within 31 months of the priority date under rule 20(4)(i) of the Patents Rules, 2003. Form 18 for examination is due by the same date.
- A foreign company pays INR 8,000 to file Form 1 and INR 20,000 for Form 18 online. A natural person, startup, small entity or educational institution pays INR 1,600 and INR 4,000.
- Form 27, the statement of working, is due once for every block of three financial years after grant, within six months of the block ending, under rule 131(2) as amended on 15 Mar 2024.
- A resident of India needs a Form 25 permit before filing abroad, unless an Indian application was filed six weeks earlier. A breach abandons the Indian application and exposes any patent to revocation.
- Form 3 details of foreign filings are due within six months of the Indian filing, and must be updated within three months of the first examination report under rule 12.

**A foreign company files a patent in India in one of two main ways. It enters the Indian national phase of a PCT application within 31 months of the priority date (rule 20(4)(i), Patents Rules, 2003). Or it files a convention application within 12 months of its first filing, under section 135 of the Patents Act, 1970. Examination needs Form 18 within 31 months. Once granted, the patent needs a Form 27 working statement every three financial years.**

This page covers both routes and the forms and fees by applicant category. It also covers the foreign filing licence for Indian inventors and Form 27 after the 2024 Rules change.

## How does a foreign company file a patent in India?

A foreign company that wants several countries usually takes the PCT route. It files an international application within 12 months of the first filing, then enters the Indian national phase within 31 months of the priority date. Or it files a convention application directly in India within 12 months. A company can also file first in India.

The Indian Patent Office is busy and international. It received 1,10,375 patent applications in 2024-25. Of these, 68,201 came from Indian applicants and 42,174 from foreign applicants ([IP India Annual Report 2024-25](https://ipindia.gov.in/storage/uploads/media/English_Annual_Report_2024-25.pdf)).

| Point of difference | PCT national phase | Convention application | First filing in India |
|---|---|---|---|
| Legal basis | Section 7(1A); rule 20 | Sections 133 to 135 | Section 7 |
| Deadline | 31 months from the priority date (rule 20(4)(i)) | 12 months from the first filing (section 135(1)) | None; but section 39 applies to Indian residents |
| Filing date in India | International filing date (section 7(1B)) | Indian filing date, with the earlier priority date for claims | Indian filing date |
| Term runs from | International filing date (section 53) | Indian filing date | Indian filing date |
| Search before entry | International search report already available | None | None |
| Best fit | Several countries, need time to decide | India is one of few countries and the decision is early | Inventions made in India |

Source: [Patents Act, 1970 as amended](https://ipindia.gov.in/storage/uploads/docs-operator/73b5bf10-b04e-4f45-abef-87ff117315dc.pdf); [Patents Rules, 2003](https://ipindia.gov.in/acts/patent-rules-2003).

Every applicant must give the Controller an address for service with a postal address in India and an email address (rule 5). A foreign company therefore acts through a registered Indian patent agent.

## When must a PCT application enter the national phase in India?

Within 31 months of the priority date. [Rule 20(4)(i)](https://ipindia.gov.in/acts/patent-rules-2003/rule-20) sets the limit, and rule 20(3) requires the national fee and, if needed, an English translation before it expires. The application is filed on Form 1 under section 7(1A), and its filing date in India is the international filing date.

Rule 20(2) stops the Patent Office from processing the application before 31 months. An applicant that wants earlier processing makes an express request on Form 18 under rule 20(4)(ii). The First Schedule fee for that request is INR 28,000 for a company, against INR 20,000 for an ordinary Form 18.

The English translation must cover the description, the claims as filed, any text in the drawings and the abstract (rule 20(5)). It must also cover amended claims under PCT Article 19, or the annexes to the international preliminary examination report if India was elected.

Rule 138 lets the Controller extend a time limit or condone a delay by up to six months on Form 4. Each month costs INR 50,000 for a company. We treat 31 months as a fixed date and do not plan on a rule 138 request.

## How does a convention application work for a foreign company?

File in India within 12 months of the first application in a convention country, under [section 135(1)](https://ipindia.gov.in/acts/patent-act-1970/section-135). Claims fairly based on the first application take its date as their priority date. If the applicant filed in several convention countries, the 12 months run from the earliest.

The applicant, its legal representative or its assignee can file. If the Indian applicant is the parent and the first filing was in an inventor's name, the parent needs proof of its right to apply. Rule 10 gives six months from filing to supply that proof.

A convention filing suits a company that knows early that India matters. It skips the PCT fees but starts the Indian process, and the Indian term, sooner.

## Which forms and documents does a foreign applicant file?

A foreign company files Form 1, the specification on Form 2, Form 3, Form 5 and a power of attorney through its Indian agent. It adds Form 18 if it wants examination, and proof of right where it is an assignee.

| Form or document | Purpose | Deadline | Source |
|---|---|---|---|
| Form 1 | Application for grant | At filing (PCT: within 31 months of priority) | Section 7, rule 20(1) |
| Form 2 | Complete specification and claims | At filing | Section 10 |
| Form 3 | Statement and undertaking on foreign applications | Within 6 months of the Indian filing date | Section 8(1), rule 12(1A) |
| Form 3 update | Details of foreign applications | Within 3 months of the first statement of objections | Rule 12(2) |
| Form 5 | Declaration as to inventorship | With the complete specification or within 1 month of filing it; for a PCT national phase, 1 month from the Indian filing date | Rule 13(6) |
| Power of attorney (Form 26) | Authority for the Indian patent agent | Within 3 months of filing, or processing stops | Rule 135(1) |
| Proof of right | Assignment from the inventors to the applicant | Within 6 months of filing, if not filed with the application | Rule 10 |
| Priority document | Copy of the first application, authenticated | When the Controller asks, within the prescribed period | Section 138(1) |
| Form 18 | Request for examination | Within 31 months of priority or filing, whichever is earlier | Section 11B, rule 24B(1)(i) |
| Form 28 | Claim to startup, small entity or educational institution status | With each fee bearing document filed at the lower rate | Rule 7(1) |

For a PCT national phase, the six months for Form 3 and for proof of right run from the date the application is actually filed in India (rules 10 and 12(1A)).

## When must you request examination, and can it be expedited?

File Form 18 within 31 months of the priority date or the filing date, whichever is earlier, under rule 24B(1)(i). The Patents (Amendment) Rules, 2024 (G.S.R. 211(E) of 15 Mar 2024) cut this from 48 months for applications filed after they took effect ([2024 Rules](https://ipindia.gov.in/storage/uploads/docs-operator/17e7b633-4b6f-4737-9408-8c8fe72c9cfc.pdf)). An application with no request in time is treated as withdrawn (section 11B(4)).

For a PCT national phase, this means the request for examination is due on the same day as national phase entry. We file Form 18 with Form 1.

Expedited examination on Form 18A is open to the categories in [rule 24C(1)](https://ipindia.gov.in/acts/patent-rules-2003/rule-24c). These include an applicant that chose India as International Searching Authority or International Preliminary Examining Authority, a startup, a small entity, and a woman applicant who is a natural person. They also include applicants under an arrangement between the Indian Patent Office and a foreign office (rule 24C(1)(j)). In expedited cases, the first statement of objections issues within 15 days after the Controller disposes of the examiner's report (rule 24C(8)).

A foreign startup qualifies if it meets the Startup India turnover and incorporation tests and files a declaration (rule 2(fb)). Form 18A costs INR 60,000 for others and INR 8,000 for a startup or small entity.

## What is Form 3, and when must foreign filing details be updated?

Form 3 is the statement and undertaking under section 8. The applicant lists corresponding applications filed outside India and undertakes to keep the Controller informed. [Rule 12(1A)](https://ipindia.gov.in/acts/patent-rules-2003/rule-12) gives six months from the Indian filing date to file it.

The 2024 Rules narrowed the follow up duty. Under rule 12(2), the applicant updates the details within three months from the first statement of objections. Rule 12(3) lets the Controller check foreign filings on accessible databases. Under rule 12(4), the Controller can still direct a fresh Form 3 within two months, for reasons recorded in writing.

Rule 12(5) allows the Controller to condone a delay or extend the time for Form 3 by up to three months on Form 4. The fee is INR 10,000 a month for a company and INR 2,000 for the lower fee categories. Failure to disclose the information section 8 requires is a ground for revocation under section 64(1)(m).

## Do Indian inventors at the subsidiary need a foreign filing licence?

Yes, where an inventor is resident in India and the first filing is to be made abroad. Section 39 bars a person resident in India from making, or causing to be made, a patent application abroad without the Controller's written permit. The permit is not needed if an Indian application was filed at least six weeks earlier and no secrecy direction applies.

The permit is requested on Form 25. [Rule 71(2)](https://ipindia.gov.in/acts/patent-rules-2003/rule-71) requires the Controller to decide within 21 days of the request. For inventions relevant to defence or atomic energy, the 21 days run from receipt of the Central Government's consent. The fee is INR 8,000 for others and INR 1,600 for the lower fee categories.

Section 39(3) exempts an invention first filed abroad by a person resident outside India. That plainly covers a foreign parent whose inventors all sit abroad. Where an engineer at the Indian subsidiary is a joint inventor, the parent can argue that its own foreign filing is still exempt. The Act does not settle whether the Indian inventor "causes" that filing, so we treat the point as open.

The consequences are serious. If section 39 is breached, section 40 treats the Indian application as abandoned. Any patent granted is open to revocation under section 64(1)(n). [Section 118](https://ipindia.gov.in/acts/patent-act-1970/section-118) makes a breach punishable with imprisonment of up to two years, a fine, or both.

Since 1 Jun 2026, a proviso to section 118 removes that punishment in one case. It applies to a section 39 breach where the Central Government forms the opinion that the invention was not relevant for defence purposes or atomic energy at the time of the breach. The Jan Vishwas (Amendment of Provisions) Act, 2026 made the change (Schedule serial 35, in force from 1 Jun 2026 by S.O. 2846(E)).

The IP India copy of section 118 has not been updated yet. Read serial 35 of the Schedule to the Act before you rely on the proviso. We read it as leaving sections 40 and 64(1)(n) untouched, so loss of the application remains the main risk.

Our view: wherever an Indian resident is a named or likely inventor, get a Form 25 permit before the first foreign filing. The alternative is to file in India first and wait six weeks. Treat the parent's filing as one the Indian inventor "causes to be made".

## What happens between examination and grant?

After Form 18, the Controller refers the application to an examiner in the order of requests. Rule 24B(2) gives the examiner ordinarily one month, and at most three months, for the report. The first statement of objections, often called the first examination report, issues within one month after the Controller disposes of that report (rule 24B(3)).

| Stage | Time limit | Source |
|---|---|---|
| Publication in the journal | 18 months from filing or priority, whichever is earlier; then ordinarily within one month | Section 11A, rule 24 |
| Early publication on request | Ordinarily within one month of a Form 9 request | Rule 24A |
| Examiner's report | Ordinarily 1 month, at most 3 months from reference | Rule 24B(2)(ii) |
| First statement of objections | Within 1 month of disposal of the examiner's report | Rule 24B(3) |
| Putting the application in order for grant | 6 months from the first statement of objections | Rule 24B(5) |
| Extension of that period | Up to 3 months on Form 4, requested before expiry | Rule 24B(6) |
| Pre grant opposition | Any time after publication and before grant | Section 25(1) |
| Applicant's reply to a pre grant representation | 2 months from the Controller's notice | Rule 55(4) |
| Earliest grant | Not before 6 months from publication | Rule 55(1A) |
| Post grant opposition | Within 1 year of publication of the grant | Section 25(2) |

Sources: Patents Rules, 2003, rules [24](https://ipindia.gov.in/acts/patent-rules-2003/rule-24), [24B](https://ipindia.gov.in/acts/patent-rules-2003/rule-24b) and [55](https://ipindia.gov.in/acts/patent-rules-2003/rule-55); Patents Act, 1970, sections 11A and 25.

The Patent Office does not publish a guaranteed grant time, so we do not promise one. Software claims need care. Section 3(k) excludes mathematical methods, business methods, computer programmes per se and algorithms from patentable inventions, so claims must show a technical effect.

## What does a patent cost in India by applicant category?

The First Schedule has two columns. A natural person, startup, small entity or educational institution pays the lower column. Every other applicant, including most foreign companies, pays the higher column. Online fees are below.

| Action | Form | Natural person, startup, small entity or educational institution (INR) | Others (INR) |
|---|---|---|---|
| Application, per priority claimed | Form 1 | 1,600 | 8,000 |
| Each page of specification beyond 30 | Form 1 | 160 | 800 |
| Each claim beyond 10 | Form 1 | 320 | 1,600 |
| Early publication | Form 9 | 2,500 | 12,500 |
| Request for examination | Form 18 | 4,000 | 20,000 |
| Express request for early national phase processing | Form 18 under rule 20(4)(ii) | 5,600 | 28,000 |
| Expedited examination | Form 18A | 8,000 | 60,000 |
| Permission to file abroad | Form 25 | 1,600 | 8,000 |
| Extension of time, per month (general) | Form 4 | 480 | 2,400 |
| Extension for Form 3 or Form 27, per month | Form 4 under rules 12 and 131(2) | 2,000 | 10,000 |
| Extension or condonation under rule 138, per month | Form 4 | 10,000 | 50,000 |
| Statement and undertaking | Form 3 | Nil | Nil |
| Statement of working | Form 27 | Nil | Nil |
| Startup or small entity declaration | Form 28 | Nil | Nil |

Source: Patents Rules, 2003, [First Schedule](https://ipindia.gov.in/frontend/pdf/forms_and_official_fees/Schedule_1.pdf), checked on 23 Oct 2026. Paper filings cost about 10 percent more (rule 7). Agent fees are extra.

The PIB release of 22 Jul 2025 describes this as an 80 percent fee reduction for startups, MSMEs and educational institutions. Small entity status needs investment below the medium enterprise limit in section 7 of the MSMED Act, 2006 (rule 2(fa)). A foreign company qualifies as a startup only if it meets the Startup India turnover and age tests.

## How often must Form 27 be filed after the 2024 Rules change?

Once for every block of three financial years. [Rule 131(2)](https://ipindia.gov.in/acts/patent-rules-2003/rule-131), as substituted by the Patents (Amendment) Rules, 2024 on 15 Mar 2024, starts the first block with the financial year after the year of grant. Each statement is due within six months of the block ending, so by 30 September.

Before 15 Mar 2024, Form 27 was due every financial year. The 2024 Rules also replaced the Form 27 format, and the form carries no fee. The Controller can condone a delay or extend the date by up to three months on Form 4. The fee is INR 10,000 a month for a company.

| Grant date | Financial year of grant | First block | Form 27 due by | With the maximum 3 month extension |
|---|---|---|---|---|
| 15 Jun 2024 | 2024-25 | 2025-26, 2026-27, 2027-28 | 30 Sep 2028 | 31 Dec 2028 |
| 5 Jun 2026 | 2026-27 | 2027-28, 2028-29, 2029-30 | 30 Sep 2030 | 31 Dec 2030 |
| 20 Jan 2027 | 2026-27 | 2027-28, 2028-29, 2029-30 | 30 Sep 2030 | 31 Dec 2030 |

Our computation under rule 131(2).

Older patents follow the Patent Office's [Form 27 FAQs of 26 Aug 2024](https://ipindia.gov.in/frontend/pdf/patents/1001_1_final_faqs_form-27_26thaugust2024.pdf). The 2024 Rules apply from 15 Mar 2024. The first block still starts with the financial year after the year of grant. The FAQs give these examples:

| Grant year | First block | Window without extension |
|---|---|---|
| Before FY 2022-23, or in FY 2022-23 | 2023-24, 2024-25, 2025-26 | 1 Apr 2026 to 30 Sep 2026 |
| FY 2023-24 | 2024-25, 2025-26, 2026-27 | 1 Apr 2027 to 30 Sep 2027 |
| FY 2024-25 | 2025-26, 2026-27, 2027-28 | 1 Apr 2028 to 30 Sep 2028 |

The FAQs say a patentee that missed FY 2022-23 or earlier years cannot club those years into a later block. On 23 Oct 2026, a patent in the first row has missed 30 Sep 2026. A Form 4 request under rule 131(2) can still extend it to 31 Dec 2026. The FAQs add that rule 138 allows a further extension on Form 4, up to six months.

Section 146(2) puts the duty on every patentee and every licensee. If the foreign parent licenses the patent to its Indian subsidiary, both file. Rule 131(3) lets the Controller publish the information.

## What happens if Form 27 is late or wrong?

The Controller can impose a penalty. [Section 122(1)](https://ipindia.gov.in/acts/patent-act-1970/section-122) now provides a penalty of up to INR 1,00,000 for refusing or failing to file the section 146 statement. A continuing failure adds up to INR 1,000 for each day after the first.

Section 122(2) covers false information. The penalty is the lower of INR 5 crore and half of one percent of the person's sales, turnover or gross professional receipts in its audited accounts. These amounts reflect the Jan Vishwas (Amendment of Provisions) Act, 2023, which replaced the old fines with penalties.

The Patents (Amendment) Rules, 2025 (G.S.R. 865(E) of 25 Nov 2025) set out how these penalties are decided ([2025 Rules](https://ipindia.gov.in/storage/uploads/docs-operator/0cd91608-5e17-4c91-accb-84f81b05fe9b.pdf)). Any person can file a complaint on Form 32. The adjudicating officer gives at least seven days to answer a show cause notice and completes the inquiry within three months. An appeal lies on Form 33 within 60 days. The English text counts the 60 days from receipt of the order and the Hindi text from its issue, so file early. All communication is electronic.

Non working also has a commercial risk. Any interested person can seek a compulsory licence under section 84 once three years have passed from grant. One ground is that the invention is not worked in India. A Form 27 that shows no working gives that applicant evidence.

## How long does a patent last and what does renewal cost?

Twenty years from the filing date, or from the international filing date for a PCT national phase (section 53). Renewal fees start from the third year. The patent lapses if a renewal fee is not paid in time, but section 60 allows a restoration application within 18 months of lapse.

| Years | Lower column, per year (INR) | Others, per year (INR) | Others, total for the band (INR) |
|---|---|---|---|
| 3rd to 6th | 800 | 4,000 | 16,000 |
| 7th to 10th | 2,400 | 12,000 | 48,000 |
| 11th to 15th | 4,800 | 24,000 | 1,20,000 |
| 16th to 20th | 8,000 | 40,000 | 2,00,000 |
| Full term | | | 3,84,000 |

Source: Patents Rules, 2003, First Schedule. Rule 80(3), as amended in 2024, gives a 10 percent reduction when at least four years are paid in advance online.

## Who owns inventions made at the Indian subsidiary, and how are patent royalties taxed?

The Patents Act has no rule on employee inventions. Ownership follows the employment contract and any assignment. Section 6 lets the true and first inventor or the inventor's assignee apply. So the parent needs a written assignment from each inventor, or from the subsidiary if the contracts vest inventions in it.

Section 68 makes an assignment or licence of a patent invalid unless it is in writing and sets out all its terms. [Section 69](https://ipindia.gov.in/acts/patent-act-1970/section-69) requires the new owner or licensee to apply to register its interest. An unregistered document is generally not admissible as evidence of title (section 69(5)).

A royalty that the subsidiary pays the parent for a patent licence is income deemed to accrue in India. The subsidiary deducts tax under section 393(2), serial 17, of the Income Tax Act, 2025. The Act rate is 20 percent under [section 207(2)](https://www.incometaxindia.gov.in/w/section-207-76), plus surcharge and cess, or the treaty rate with a TRC and Form 41 ([TDS on payments to non residents](/insights/tds-on-payments-to-non-residents), [Form 10F and the TRC](/insights/form-10f-and-tax-residency-certificate-india)). Each remittance needs Form 145 and, where required, Form 146 ([our guide](/insights/form-15ca-and-15cb-requirements-guide-2026)).

The licence is an import of services, so the subsidiary pays IGST under reverse charge ([GST reverse charge on services from a parent](/insights/gst-reverse-charge-import-of-services-from-parent)). The royalty is also an international transaction under sections 161 to 173, reported on Form 48 ([transfer pricing with a US parent](/insights/transfer-pricing-us-parent-indian-subsidiary), [Form 3CEB](/insights/form-3ceb-filing-requirement-foreign-founders-india)). And the subsidiary, as licensee, files its own Form 27.

If the subsidiary does R&D for the parent, a contract R&D agreement can pay it cost plus a markup. The same agreement assigns inventions to the parent. Our [patent registration service](/services/patent-registration.html) and [IP assignment and licensing service](/services/ip-assignment-licensing.html) cover the filings and the deeds. For trademarks and copyright in the same group, see our batch guides on [trademark registration for a foreign brand](/insights/trademark-registration-india-foreign-brand-madrid-protocol) and [copyright and design registration](/insights/copyright-and-design-registration-india-foreign-companies).

## What changed from 2024 to 2026

| Area | Old rule | New rule | Date | Instrument |
|---|---|---|---|---|
| Request for examination | 48 months from priority or filing | 31 months (rule 24B(1)(i)) | 15 Mar 2024 | Patents (Amendment) Rules, 2024, G.S.R. 211(E) |
| Form 27 | Every financial year | Every block of three financial years, within six months (rule 131(2)) | 15 Mar 2024 | Patents (Amendment) Rules, 2024 |
| Form 3 updates | Within six months of each foreign filing | Within three months of the first statement of objections (rule 12(2)) | 15 Mar 2024 | Patents (Amendment) Rules, 2024 |
| Extension and condonation | Earlier text of rule 138, replaced in full | Up to six months on Form 4, with repeat requests allowed within that period (rule 138) | 15 Mar 2024 | Patents (Amendment) Rules, 2024 |
| Renewal in advance | No reduction | 10% reduction for four or more years paid online (rule 80(3)) | 15 Mar 2024 | Patents (Amendment) Rules, 2024 |
| Grace period and inventorship | No form | Form 31 for the section 31 grace period (rule 29A); Form 8A certificate of inventorship (rule 70A) | 15 Mar 2024 | Patents (Amendment) Rules, 2024 |
| Penalty adjudication | Chapter XIV-A as framed earlier | New adjudication and appeal procedure, Forms 32 and 33 | 25 Nov 2025 | Patents (Amendment) Rules, 2025, G.S.R. 865(E) |
| Punishment for filing abroad without permission | Section 118: imprisonment up to two years, a fine, or both | Proviso to section 118 excludes a section 39 breach where the Central Government finds the invention not relevant for defence or atomic energy; section 119 (false entries in the register) omitted | 1 Jun 2026 | Jan Vishwas (Amendment of Provisions) Act, 2026 (Act 8 of 2026), Schedule serial 35; DPIIT notification S.O. 2846(E) of 1 Jun 2026 |
| TDS on royalty to a non resident | Section 195, Income Tax Act, 1961 | Section 393(2), Income Tax Act, 2025 | 1 Apr 2026 | Income Tax Act, 2025 |
| Treaty claim and remittance forms | Forms 10F, 15CA, 15CB, 3CEB | Forms 41, 145, 146, 48 | 1 Apr 2026 | Income Tax Rules, 2026 |

The 2024 Rules keep the 48 month period for applications filed before they took effect (rule 24B(1)(vi)). After this page was first published on 23 Mar 2026, the Jan Vishwas (Amendment of Provisions) Bill, 2026 passed both Houses by 2 Apr 2026 ([PIB, 2 Apr 2026](https://www.pib.gov.in/PressReleseDetailm.aspx?PRID=2248596&reg=3&lang=2)).

The Act (8 of 2026) amends the Patents Act, 1970 at serial 35 of its Schedule. DPIIT brought that entry into force from 1 Jun 2026 by notification S.O. 2846(E) dated 1 Jun 2026 ([Gazette of India, Extraordinary](https://egazette.gov.in/WriteReadData/2026/273147.pdf)). The change adds the proviso to section 118 and omits section 119. We found no change to the filing, examination, fee or Form 27 provisions on this page.

## Worked example

**Scenario 1: a US company entering the national phase**

A US company filed a US provisional application on 10 Jan 2025 and a PCT application on 9 Jan 2026. Its specification has 40 pages and 25 claims.

1. National phase deadline: 31 months from 10 Jan 2025 is 10 Aug 2027.
2. Form 18 deadline: also 31 months from priority, so 10 Aug 2027. The company files it with Form 1.
3. Fees for a company: Form 1 costs INR 8,000. Ten extra pages at INR 800 add INR 8,000, and 15 extra claims at INR 1,600 add INR 24,000. Form 18 adds INR 20,000, so the total is INR 60,000.
4. If the company were a qualifying foreign startup: INR 1,600 + INR 1,600 + INR 4,800 + INR 4,000 = INR 12,000.
5. If it files in India on 2 Aug 2027, Form 3 and any proof of right are due by 2 Feb 2028.

**Scenario 2: Form 27 and renewals after grant**

An older patent of the same company, filed in India in 2022, is granted on 5 Jun 2026.

1. Grant falls in financial year 2026-27. The first block is 2027-28 to 2029-30, ending 31 Mar 2030.
2. Form 27 is due by 30 Sep 2030. A Form 4 request can extend it to 31 Dec 2030 at INR 10,000 a month.
3. As a company, the patentee pays INR 4,000 a year for years 3 to 6, which is INR 16,000 for the band. Paying four years in advance online gives a 10 percent reduction, so INR 14,400.
4. Renewals over the full term cost a company INR 3,84,000 before any advance payment reduction.

**Scenario 3: a joint inventor in Bengaluru**

The US parent's next invention has a joint inventor employed by its Indian subsidiary in Bengaluru. The parent wants to file a US provisional application next week.

1. Option A: file Form 25 now. The Controller must decide within 21 days, so plan on three weeks. The fee is INR 8,000 if the parent files as "others".
2. Option B: file an Indian application first and wait six weeks before the US filing.
3. Our view: Option A suits a US first strategy. Option B suits an invention that will be filed in India anyway.

## Common mistakes

1. Treating 31 months as the request for examination date only for direct filings. Rule 24B(1)(i) runs from priority, so a PCT national phase needs Form 18 on entry. Fix: file Form 18 with Form 1.
2. Missing the Form 3 update after the first examination report. Rule 12(2) gives three months. Fix: diarise it the day the report issues.
3. Letting the parent file abroad first when an Indian employee is a joint inventor. Section 39 applies to the Indian resident. Fix: get a Form 25 permit or file in India six weeks first.
4. Filing Form 27 every year out of habit, or forgetting it because it is no longer annual. Fix: diarise the block end and the 30 September date for each patent.
5. Forgetting that the Indian licensee files its own Form 27. Section 146(2) covers every licensee. Fix: name the subsidiary's responsible officer in the licence.
6. Leaving the inventor assignment unsigned. Rule 10 gives six months to file proof of right. Fix: collect assignments before filing.
7. Registering no licence or assignment with the Patent Office. Section 69(5) limits an unregistered document as evidence. Fix: apply to register the interest after signing.
8. Paying a patent royalty without TDS, Forms 145 and 146, and a transfer pricing benchmark. Fix: settle the tax position before the first invoice.

## Checklist

1. Map every inventor's country of residence before the first filing.
2. Obtain a Form 25 permit, or file in India first, for any invention with an Indian resident inventor.
3. Decide between the PCT and a direct convention filing within 12 months of the first filing.
4. Appoint an Indian patent agent and give an address for service in India under rule 5.
5. Collect inventor assignments and the priority document.
6. File Form 1, Form 2, Form 5, the power of attorney and Form 18 by the 31 month date.
7. Attach Form 28 to each fee bearing document if you claim startup, small entity or educational institution status.
8. File Form 3 within six months of the Indian filing date.
9. Update Form 3 within three months of the first statement of objections.
10. Answer the first statement of objections within six months, or request a three month extension in time.
11. Record any assignment or licence with the Patent Office under section 69.
12. Pay renewal fees from the third year, in advance for four years to take the 10 percent reduction.
13. Diarise each Form 27 date for the patentee and every licensee.

To have us run the Indian filing, email the PCT number, priority date and inventor details to business@krystal7.com.

## Key terms

- **PCT national phase entry**: The step that turns an international application under the Patent Cooperation Treaty into an Indian application, under section 7(1A) of the Patents Act, 1970 and rule 20 of the Patents Rules, 2003. It is filed on Form 1 within 31 months of the priority date. (https://krystal7.com/glossary#pct-national-phase-entry)
- **Convention application**: An Indian patent application that claims priority from a first application in a convention country, under sections 133 to 135 of the Patents Act, 1970. It must be filed within twelve months of the first application, and the claims take that earlier priority date. (https://krystal7.com/glossary#convention-application)
- **Form 3 (statement and undertaking under section 8)**: The form in which an applicant discloses corresponding patent applications filed outside India and undertakes to keep the Controller informed, under section 8 of the Patents Act, 1970 and rule 12 of the Patents Rules, 2003. Failure to comply is a ground for revocation. (https://krystal7.com/glossary#form-3-statement-and-undertaking-under-section-8)
- **Form 18 (request for examination)**: The request without which the Indian Patent Office does not examine an application, under section 11B of the Patents Act, 1970. Rule 24B(1) sets the deadline at 31 months from the priority or filing date, whichever is earlier, for applications filed from 15 Mar 2024. (https://krystal7.com/glossary#form-18-request-for-examination)
- **Foreign filing licence (Form 25)**: The written permit a resident of India needs from the Controller before filing a patent application outside India, under section 39 of the Patents Act, 1970 and rule 71 of the Patents Rules, 2003. The Controller decides the request within 21 days. For defence or atomic energy inventions, the 21 days run from the Central Government's consent. (https://krystal7.com/glossary#foreign-filing-licence-form-25)
- **Form 27 (statement of working)**: The statement every patentee and licensee files on how far a patented invention is worked on a commercial scale in India, under section 146(2) of the Patents Act, 1970 and rule 131 of the Patents Rules, 2003. Since 15 Mar 2024 it is due once every three financial years. (https://krystal7.com/glossary#form-27-statement-of-working)
- **Small entity (patents)**: An enterprise whose investment in plant and machinery or equipment does not exceed the limit for a medium enterprise under section 7 of the MSMED Act, 2006, as defined in rule 2(fa) of the Patents Rules, 2003. It pays the lower fee column and claims status on Form 28. (https://krystal7.com/glossary#small-entity-patents)

## Frequently Asked Questions

### What is the deadline for PCT national phase entry in India?
Thirty one months from the priority date, under rule 20(4)(i) of the Patents Rules, 2003. The applicant files Form 1 under section 7(1A) of the Patents Act, 1970, pays the national fee and files any English translation before the date. The Indian filing date is the international filing date.

### Can the 31 month national phase deadline be extended in India?
Rule 138 of the Patents Rules, 2003 lets the Controller extend a time limit or condone a delay by up to six months on Form 4, at INR 50,000 a month for a company. It is a discretionary power, so we treat 31 months as a fixed date and file before it.

### When must a foreign company file the request for examination?
Within 31 months of the priority date or the filing date, whichever is earlier, under rule 24B(1)(i) of the Patents Rules, 2003. Form 18 costs INR 20,000 for a company online. Without a timely request, section 11B(4) of the Patents Act, 1970 treats the application as withdrawn.

### How long do I have to file a convention application in India?
Twelve months from the first application in a convention country, under section 135(1) of the Patents Act, 1970. If you filed in several convention countries, the twelve months run from the earliest. The claims based on that first application take its date as their priority date.

### What is Form 3 in an Indian patent application?
Form 3 is the statement and undertaking under section 8 of the Patents Act, 1970 about corresponding applications filed abroad. Rule 12(1A) requires it within six months of the Indian filing date. Rule 12(2) requires updated details within three months of the first statement of objections.

### Do Indian employees of my subsidiary need a foreign filing licence?
Yes, if they are resident in India and an inventor of what you plan to file abroad first. Section 39 of the Patents Act, 1970 requires a Form 25 permit unless an Indian application was filed six weeks earlier. Rule 71(2) requires the Controller to decide a Form 25 request within 21 days.

### What is the penalty for filing abroad without a section 39 permit?
Section 40 of the Patents Act, 1970 treats the Indian application as abandoned, and any patent granted is open to revocation under section 64. Section 118 punishes the breach with up to two years in prison, a fine, or both. Since 1 Jun 2026 a proviso excludes this where the Central Government finds the invention irrelevant to defence or atomic energy. Get the Form 25 permit anyway.

### How often is Form 27 filed after the 2024 amendment?
Once for every block of three financial years, starting with the financial year after the year of grant. Rule 131(2) of the Patents Rules, 2003, as amended on 15 Mar 2024, makes it due within six months of each block ending. The Controller can extend it by three months on Form 4.

### Who must file Form 27 in India?
Every patentee and every licensee, under section 146(2) of the Patents Act, 1970 and rule 131(1) of the Patents Rules, 2003. If a foreign parent licenses its Indian patent to its Indian subsidiary, both must file. The form has no official fee.

### What is the penalty for not filing Form 27?
Section 122(1) of the Patents Act, 1970 provides a penalty of up to INR 1,00,000, plus up to INR 1,000 for each day the failure continues. A false statement can attract the lower of 0.5 percent of turnover or INR 5 crore under section 122(2). The Patents (Amendment) Rules, 2025 set the adjudication procedure.

### What does it cost a foreign company to file a patent in India?
Online, a company pays INR 8,000 for Form 1 and INR 20,000 for Form 18, plus INR 800 for each page beyond 30 and INR 1,600 for each claim beyond 10. These are First Schedule fees under the Patents Rules, 2003. Agent fees are extra.

### Can a foreign company pay the lower patent fees in India?
Yes, if it qualifies as a startup or small entity under rule 2 of the Patents Rules, 2003. A foreign startup must meet the Startup India turnover and incorporation tests and file a declaration. A small entity must stay within the medium enterprise investment limit under the MSMED Act, 2006. Status is claimed on Form 28.

### Can a foreign company get expedited patent examination in India?
Yes, in the categories in rule 24C(1) of the Patents Rules, 2003. They include applicants that chose India as ISA or IPEA, startups, small entities and applicants under an arrangement with a foreign patent office. Form 18A costs INR 60,000 for others and INR 8,000 for a startup or small entity.

### How long does an Indian patent last?
Twenty years from the filing date under section 53 of the Patents Act, 1970. For a PCT national phase application, the term runs from the international filing date. Renewal fees are due from the third year, and rule 80(3) gives a 10 percent reduction for four or more years paid in advance online.

### Is software patentable in India?
Not as such. Section 3(k) of the Patents Act, 1970 excludes mathematical or business methods, computer programmes per se and algorithms. An invention that uses software can be patented if the claims show a technical contribution beyond the programme itself. Draft the Indian claims with this test in mind.

### What tax applies to patent royalties paid by an Indian subsidiary to its parent?
The subsidiary deducts tax under section 393(2) of the Income Tax Act, 2025, at 20 percent under section 207(2) plus surcharge and cess, or the lower treaty rate with a TRC and Form 41. It pays IGST under reverse charge and reports the royalty on Form 48 as an international transaction.

## Sources

- Government of India, Patents Act, 1970 as amended (IP India consolidated text), https://ipindia.gov.in/storage/uploads/docs-operator/73b5bf10-b04e-4f45-abef-87ff117315dc.pdf
- Office of the CGPDTM, Patents Act, 1970, sections 68, 69, 118, 122, 135 and 146 (IP India HTML), https://ipindia.gov.in/acts/patent-act-1970/section-122
- Office of the CGPDTM, Patents Rules, 2003 (IP India HTML, rules 2, 5, 10, 12, 20, 24, 24B, 24C, 55, 71, 131, 138), https://ipindia.gov.in/acts/patent-rules-2003
- DPIIT, Patents (Amendment) Rules, 2024, G.S.R. 211(E), 15 Mar 2024, https://ipindia.gov.in/storage/uploads/docs-operator/17e7b633-4b6f-4737-9408-8c8fe72c9cfc.pdf
- DPIIT, Patents (Amendment) Rules, 2025, G.S.R. 865(E), 25 Nov 2025, https://ipindia.gov.in/storage/uploads/docs-operator/0cd91608-5e17-4c91-accb-84f81b05fe9b.pdf
- Office of the CGPDTM, First Schedule fees, Patents Rules, 2003, https://ipindia.gov.in/frontend/pdf/forms_and_official_fees/Schedule_1.pdf
- Office of the CGPDTM, Annual Report 2024-25, https://ipindia.gov.in/storage/uploads/media/English_Annual_Report_2024-25.pdf
- Press Information Bureau, India witnesses 44% surge in IP filings over five years, 22 Jul 2025, https://www.pib.gov.in/PressReleasePage.aspx?PRID=2146928&reg=48&lang=2
- Income Tax Department, Section 207, Income Tax Act, 2025, https://www.incometaxindia.gov.in/w/section-207-76
- Press Information Bureau, Lok Sabha and Rajya Sabha pass Jan Vishwas (Amendment of Provisions) Bill, 2026, 2 Apr 2026, https://www.pib.gov.in/PressReleseDetailm.aspx?PRID=2248596&reg=3&lang=2
- Department for Promotion of Industry and Internal Trade, Notification S.O. 2846(E), 1 Jun 2026, commencing serial 35 of the Schedule to the Jan Vishwas (Amendment of Provisions) Act, 2026 (8 of 2026), Gazette of India, Extraordinary, https://egazette.gov.in/WriteReadData/2026/273147.pdf
- Office of the CGPDTM, Frequently asked questions on Form 27, 26 Aug 2024, https://ipindia.gov.in/frontend/pdf/patents/1001_1_final_faqs_form-27_26thaugust2024.pdf

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