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Vikas Sharma
Author · TaxClue

Vikas Sharma

Tax & Compliance Expert, TaxClue

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Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Articles

CRI Guidelines 2025, paragraphs 4.5.4 and 4.5.5: computer programme per se - the four-step assessment, technical effect, the worked examples, and the examination flow charts4 Oct 2026 CRI Guidelines 2025, paragraph 4.5.3: the algorithm exclusion - abstractness versus enablement, the steps of assessment and the two worked examples4 Oct 2026 CRI Guidelines 2025, paragraph 4.5.2: the business method exclusion - what counts as a business method, the steps of assessment and the two worked examples4 Oct 2026 CRI Guidelines 2025, paragraphs 4.5 and 4.5.1: determining excluded subject matter, and the mathematical method exclusion - the three steps and the two worked examples4 Oct 2026 CRI Guidelines 2025, paragraph 4.4: sufficiency of disclosure for computer related inventions - what the specification must show, claims, form and substance, and means plus function claims4 Oct 2026 CRI Guidelines 2025, paragraphs 4.1 to 4.3: how novelty, inventive step and industrial applicability are examined for computer related inventions4 Oct 2026 CRI Guidelines 2025, paragraph 3.5: the court rulings the Guidelines rely on for section 3(k), and what each is cited for4 Oct 2026 CRI Guidelines 2025, paragraphs 1 to 3.4: scope and aim of the Guidelines for Examination of Computer Related Inventions, the defined terms, section 3(k) and its four limbs, and which earlier text they replace4 Oct 2026 Manual of Patent Office Practice and Procedure (2019), Chapter 22: the time lines table and the petition for extension of time - which periods still hold and which the 2024 amendment changed4 Oct 2026 Manual of Patent Office Practice and Procedure (2019), Chapters 19 and 21: the Official Journal, information on applications and patents, inspection and certified copies, affidavits, exhibits, public hearings and the power of attorney4 Oct 2026 Manual of Patent Office Practice and Procedure (2019), Chapter 18: mention of the inventor in the patent - the request or claim under section 28, the hearing, and the certificate of inventorship added in 20244 Oct 2026 Manual of Patent Office Practice and Procedure (2019), Chapter 18: the Controller's civil-court powers, costs, review, petitions to obviate an irregularity, directions, the hearing before an adverse use of discretion, and clerical errors4 Oct 2026