Form TM-O explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
An application to rectify the register, that is to remove, cancel or vary an entry for a registered trademark, is made in Form TM-O under rule 97 of the Trade Marks Rules, 2017. This page was earlier titled "Form TM-26", a number from the older Rules that does not appear in the 2017 Second Schedule. Form TM-O is also the form for a notice of opposition, so the same form name now serves two different tasks. If you want to challenge or defend a registered mark, our trademark rectification and removal team can prepare the application or the counterstatement.
An application to the Registrar under section 47, 57, 68 or 77 for making, expunging or varying an entry is made in Form TM-O with a statement of the applicant's interest, the facts and the relief sought (rule 97). The registered proprietor sends a counterstatement in Form TM-O within two months of receiving the copy, extendable by not more than one month in aggregate (rule 98). If no counterstatement is filed within three months, the applicant files evidence under rule 45(1). The fee is under entry 2 of the First Schedule, for each class.
What the old number TM-26 maps to
The 2017 Rules abolished the old numbered forms. In the Second Schedule, Form TM-O is listed for a notice of opposition under section 21(1), 64, 66 or 73, for an application for rectification of the register under sections 47 to 57, 68 and 77, for applications under rules 99, 135 and 140, and for an application under section 25 of the Geographical Indications of Goods (Registration and Protection) Act, 1999 to invalidate a trademark, or a counterstatement to it. So a rectification application is Form TM-O, and the proprietor's reply is also Form TM-O.
Who files and under which sections
| Task | Section | Form | Rule |
|---|---|---|---|
| Application to remove a mark for non-use or to rectify | 47, 57, 68, 77 | TM-O | 97 |
| Registered proprietor's counterstatement | as contested | TM-O | 98 |
| Third party seeking leave to intervene | as contested | TM-O | 99 |
| Rectification by the Registrar on his own motion | 57(4) | Notice by Registrar | 100 |
Section 47 deals with removal for non-use, and section 57 with cancellation, variation and rectification; see section 47 and section 57. Sections 68 and 77 are the corresponding provisions for collective and certification marks.
What the application must contain
Rule 97 says the application must be accompanied by a statement setting out fully the nature of the applicant's interest, the facts on which the case is based and the relief sought. If the applicant is not the registered proprietor, the application and statement are left at the Trade Marks Registry, together with as many copies as there are registered users. The application is verified in the manner prescribed for a notice of opposition under rule 43. A copy of the application and statement is ordinarily transmitted by the Registrar within one month to the registered proprietor, to each registered user and to any other person who appears from the register to have an interest.
Time limits printed in the Rules
| Event | Period | Source |
|---|---|---|
| Copy of application sent by Registrar | Ordinarily within one month | Rule 97 |
| Counterstatement by registered proprietor | Within two months of receiving the copy, or such further period not exceeding one month in aggregate | Rule 98 |
| Registrar serves the counterstatement on the applicant | Within one month of receipt | Rule 98 |
| No counterstatement filed | After three months from receipt of the application, applicant files evidence under rule 45(1) | Rule 98 |
| Registrar's own-motion notice, time to ask for a hearing | Not less than one month from the date of the notice | Rule 100(1) |
Rule 98 also applies rules 46 to 51, with necessary changes, to the further proceedings (evidence, hearing, decision, security for costs). See rules 97 and 98.
Intervention and the Registrar's own motion
Under rule 99, a person other than the registered proprietor who claims an interest may apply in Form TM-O for leave to intervene; the Registrar may grant or refuse it after a hearing, on terms that can include security for costs. Under rule 100, where he proposes to rectify the register on his own motion under section 57(4), the notice states the grounds and goes to the proprietor, each registered user and others with an apparent interest. See rules 99 and 100.
Fee as notified in 2017
Entry 2 of the First Schedule covers a notice of opposition and an application for rectification of the register under sections 47 to 57, 68 and 77, or an application under rule 99, and also a counterstatement. The fee is for each class opposed or each counterstatement filed.
| Mode | Fee as notified in 2017 |
|---|---|
| Physical filing | Rs. 3,000 |
| E-filing | Rs. 2,700 |
These are the amounts as notified in 2017; check the current Schedule.
Appellate Board caution
The Act's provisions on rectification refer in places to the Appellate Board. The Appellate Board was abolished at Act level by the Tribunals Reforms Act, 2021 and its work passed to the High Courts. Read sections 83 to 100: the Appellate Board abolished and what replaced it and confirm the correct forum before you file.
Common mistakes
- Filing the rectification application without the statement of interest, facts and relief required by rule 97.
- Treating the two-month counterstatement period in rule 98 as longer than it is. The rule allows at most one month more in aggregate.
- Confusing the opposition form (rule 42) with the rectification route. The first is for an application still awaiting registration; the second is for an entry already in the register. See Form TM-O: opposition.
Need help with a rectification matter?
Whether you are seeking removal for non-use or defending a registered mark, the statement of case and the timetable decide the outcome. Our trademark rectification and removal service covers the application, the counterstatement and the evidence stage.
Key takeaways
- Rectification, removal and cancellation of a registered mark use Form TM-O, not TM-26.
- The application needs a statement of interest, facts and relief (rule 97).
- The proprietor has two months for the counterstatement, plus at most one month (rule 98).
- The fee is in entry 2 of the First Schedule, for each class.
- Check the current forum, because the Appellate Board no longer exists.
Read next
- Rules 97 and 98: application to rectify or remove a trademark
- Rules 99 and 100: intervention and rectification by the Registrar
- Rectification and removal of a trademark from the register
- Trademark cancellation petition: grounds and process
Disclaimer: Based on the Trade Marks Rules, 2017 as notified on 6 March 2017, as consulted on 1 October 2026. Later amendment rules, forms and fees should be checked in their current form on the IP India portal. This article is general information, not legal advice.