Next due
7 OCTTDS / TCS deposit · Deducted in Sep 2026in 2 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 6 days 15 OCTPF & ESI · Contributions · Sep 2026in 10 days 20 OCTGSTR-3B · Summary return · Sep 2026in 15 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 25 days 31 OCTITR filing · Audit cases · AY 2026-27in 26 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 55 days 15 DECAdvance Tax · 3rd (75%) instalment · FY 2026-27in 71 days
All due dates
Trademark Live

Form TM-O: How to File a Notice of Opposition and Counterstatement (Rules 42 to 51)

A notice of opposition under section 21(1) is filed in Form TM-O within four months from the date of publication of the Journal in which the application was advertised or...

Published
Updated
Reading time
7 min
Views
26
Questions
5 answered
  • Expert Reviewed
  • Low Complexity
Topic
Trademark
Published
March 23, 2026
Last updated
Oct 4, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Form TM-O is the form for opposing a trademark application that has been advertised in the Trade Marks Journal, and also the form in which the applicant answers with a counterstatement. The governing provisions are section 21 of the Trade Marks Act, 1999 and rules 42 to 51 of the Trade Marks Rules, 2017. Each step carries its own period, and several of those periods end in abandonment or dismissal. If you are opposing a mark, or defending your application, our trademark opposition team can prepare the papers and track the dates.

Form TM-O: more than one use

The Second Schedule lists Form TM-O 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 or 77; for an application under rule 99, 135 or 140; and for an application under section 25 of the Geographical Indication of Goods Act, 1999 to invalidate a trademark, or the counter statement to it. All fall under entry 2 of the First Schedule. This article follows the section 21 opposition; for rectification, see rectification and removal of a trademark.

Step-by-step periods

The opposition clock starts from the Journal, not from filing; see publication in the Trade Marks Journal and the opposition period and section 21.

StepWhoPeriod as printedRule / section
Notice of oppositionOpponentWithin four months from the date of publication of the Journal in which the application was advertised or re-advertisedRule 42(1)
Copy of notice servedRegistrarOrdinarily within three months of receiptRule 42(5)
CounterstatementApplicantWithin two months from receipt of the copy of the noticeRule 44(1); s.21(2)
Copy of counterstatement servedRegistrarOrdinarily within two months of receiptRule 44(1)
Evidence in support of oppositionOpponentWithin two months from service of the counterstatementRule 45(1)
Evidence in support of applicationApplicantWithin two months of receiving the opponent's affidavits or intimationRule 46(1)
Evidence in replyOpponentWithin one month of receiving the applicant's affidavitRule 47
First hearing dateRegistrarAt least one month after the first noticeRule 50(1)

What the notice must contain

Rule 43(1) (see rule 43: requirements of the notice) lists the application number, goods or services and applicant's name; details of the earlier trademark or right relied on, including a representation of it and the goods or services on which the opposition is based; details of the opposing party; and the grounds of opposition. The notice is verified at the foot by the opponent or a duly authorised agent, by reference to numbered paragraphs, signed with date and place (rule 43(2) to (4)). The counterstatement sets out which facts alleged are admitted and is verified the same way (rule 44).

Fee as notified in 2017

Entry 2 of the First Schedule charges the fee for each class opposed or counterstatement filed (rule 42(2) also requires a fee for each class opposed).

ItemPhysical filingE-filing
Notice of opposition, or counterstatement, for each classRs. 3,000Rs. 2,700

These are the amounts as notified in 2017; check the current Schedule. A document filed without fee or with insufficient fee is deemed not filed (rule 10(5)).

Can the periods be extended?

Read the Act and the rules separately.

  • Notice of opposition. Rule 42(1) prints four months and no provision for extending it. Section 21(1), as substituted by the Trade Marks (Amendment) Act, 2010, also says any person may give notice of opposition within four months from the date of the advertisement or re-advertisement, and prints no further period. Before that substitution the section gave three months plus a further period of up to one month allowed by the Registrar; older notes that mention an extension are describing that earlier text.
  • Counterstatement. Rule 44(1) prints two months and no provision for extending it. Section 21(2) also fixes two months and says the applicant who does not send it is deemed to have abandoned the application.
  • General power. Rule 109 provides for an application in Form TM-M for extension of time under section 131, capped at one month, but it excludes a time expressly provided in the Act and a time for which the rules make provision. Section 131(1) also excludes a time expressly provided in the Act. Whether a given period qualifies must be settled before relying on it.
  • Evidence. Rule 48 says no further evidence shall be left on either side, but the Registrar may at any time give leave on such terms as to costs or otherwise as he thinks fit.

Consequences of default

Hearing and decision are in rules 49 to 51.

  • Opponent takes no step on evidence under rule 45(1) within two months: deemed to have abandoned the opposition (rule 45(2)).
  • Applicant takes no step under rule 46(1) within two months: deemed to have abandoned the application (rule 46(2)).
  • Applicant absent at the adjourned hearing: the application may be treated as abandoned (rule 50(3)). Opponent absent: the opposition may be dismissed for want of prosecution and the application may proceed to registration, subject to section 19 (rule 50(4)).
  • Adjournments: by Form TM-M at least three days before the hearing; not more than two per party, each not exceeding thirty days (rule 50(2)).

Multi-class applications and other points

If the opposition covers only some classes of a single application, the other classes do not proceed to registration until the applicant requests division in Form TM-M with the divisional fee (rule 42(3)). A document in a language other than Hindi or English needs an attested translation (rule 49). Security for costs may be required from a party who neither resides nor carries on business in India (section 21(6); rule 51).

Common mistakes

  • Counting the opposition period from the date the application was filed rather than the Journal publication date (rule 42(1)).
  • Filing a notice that names no ground or gives no details of the earlier right (rule 43(1)).
  • Treating the counterstatement as optional; section 21(2) deems the application abandoned without it.

Need help with an opposition?

The grounds in the notice and the evidence that follows decide the outcome. Our trademark opposition service prepares the notice or the counterstatement, tracks every period above and appears at the hearing.

Key takeaways

  • Form TM-O serves both the notice of opposition and the counterstatement.
  • The notice runs four months from the Journal publication date (rule 42(1)).
  • The counterstatement runs two months from receipt of the notice (rule 44(1)).
  • Default on counterstatement or evidence leads to abandonment (section 21(2); rules 45(2), 46(2)).
  • Fees are per class under entry 2 of the First Schedule; check the current Schedule.

Read next

Disclaimer: Based on the Trade Marks Rules, 2017 as notified on 6 March 2017, and the Trade Marks Act, 1999, as consulted on 2 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.

Quick recapKey facts & short answers

Key Facts About Form TM-O

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can file a notice of opposition?

Section 21(1) says any person may give notice of opposition.

Is there an extension of the four months?

Neither rule 42(1) nor section 21(1), as substituted by the Trade Marks (Amendment) Act, 2010, prints any provision for extending it. The earlier text of section 21(1) gave three months plus up to one month more; that wording no longer applies.

Rights in a mark are kept by using it and renewing it, not by having registered it once.

— TaxClue IP Desk

Form TM-O: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,327 articles
Vikas Sharma Verified expert Tax & Compliance Expert

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

Last reviewed: Live

Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Section 21(1) says any person may give notice of opposition.

Neither rule 42(1) nor section 21(1), as substituted by the Trade Marks (Amendment) Act, 2010, prints any provision for extending it. The earlier text of section 21(1) gave three months plus up to one month more; that wording no longer applies.

Section 21(2) deems the application abandoned.

After closure of evidence the Registrar gives notice of the first hearing date (rule 50(1)); section 21(4) gives the parties an opportunity to be heard if they so desire.

The remaining classes wait until division is requested in Form TM-M (rule 42(3)).