Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026tomorrow 15 OCTPF & ESI · Contributions · Sep 2026in 5 days 20 OCTGSTR-3B · Summary return · Sep 2026in 10 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 11 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 20 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 28 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 42 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 50 days
All due dates
Copyright Live

Rules 47–48 of the Copyright Rules, 2013: Re-registration of Existing Societies and Documents with Applications

Societies registered under section 33 before the Rules had to apply for re-registration in Form IX within two months of the Rules coming into force. A society registered under...

Published
Updated
Reading time
8 min
Views
8
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
Copyright
Published
October 1, 2026
Last updated
Oct 9, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Rules 47 and 48 deal with the paperwork of copyright societies. Rule 47 required societies already registered under section 33 to apply for re-registration in Form IX after the 2013 Rules came into force, and lets a registered society apply to renew its registration for a further five years. Rule 48 lists the seven documents that go with every application under rules 44 and 47.

Which section the rules serve

Rules 47 and 48 serve section 33 of the Act (registration, with five-year periods under section 33(3A)). See our article on section 33 and the earlier article on rules 44 and 45. If you manage a society and want the renewal file checked before submission, a legal consultation can help.

Rule 47(1): re-registration of existing societies

"A Copyright society registered section 33 and desirous of carrying on the business as a copyright society shall submit an application for re-registration in Form-IX to the Registrar of Copyrights within a period two months from the date of Coming into force of these rules."

The rules came into force on 14 March 2013, as the footnote to rule 1 records, so the two-month window was a transitional one. The text does not say what happens to a society that missed it, and the text printed here does not show whether any extension was given. Drafting slips: "registered section 33" omits "under", and "within a period two months" omits "of".

Rule 47(2): renewal

"A Copyright society registered under this chapter may apply for renewal of its registration within a period of three months before the expiry of its registration. The application for such renewal shall be made to the Registrar of Copyrights in Form-IX for submission to Central Government for grant of permission to continue with its business and the Central Government may renew the registration of the society for a further period of five years after considering the report of the Registrar of Copyrights on the working of the copyright society."

StepWhat the rule says
WhenWithin a period of three months before the expiry of the registration
FormForm IX
To whomThe Registrar of Copyrights, for submission to the Central Government
DecisionThe Central Government may renew for a further five years
InputThe Registrar's report on the working of the society

The window is "within a period of three months before the expiry", so an application made earlier than three months before expiry is outside the window as worded, and the text is silent on one made after expiry.

Rule 47(3) and (4): extra papers for renewal and re-registration

Sub-rule (3). In case of renewal, the applicant "shall submit a copy of resolution passed by the General Body declaring that all the royalties collected till the previous accounting year have been distributed to all accessible members and no complaint in this regard is pending."

Sub-rule (4). In case of re-registration or renewal, the applicant "shall submit necessary documents indicating re-election to the Governing Council including its Chairman."

The wording "all accessible members" suggests that members who cannot be traced are not counted, but the text does not define the term. The distribution resolution is a statement made by the General Body, not a certificate from an auditor; the rule does not require audit confirmation.

Form IX

Form IX is headed "Application form for re-registration or renewal of registration of a copyright society" (see rule 47). It asks for:

  1. name and address of the applicant (in capital letters);
  2. the right or set of rights in specific categories of works;
  3. the certificate showing separate legal personality;
  4. the territory or territories for the business;
  5. the year of incorporation and the date from which the applicant has carried on the copyright business of granting licences;
  6. names, addresses and profession of the Governing Body individuals;
  7. the capacity in which each is a member of the Governing Body;
  8. the address of the registered or administrative office where records are kept, and the designation of the chief executive officer;
  9. financial position (last audited balance sheet and income and expenditure account or bank balance);
  10. the documents mentioned in rules 47(3) and 48;
  11. signatures of the members of the governing body; and
  12. name and signature of the chief executive officer.

Compared with Form VIII, Form IX drops the list of individuals who comprise the applicant and the details of their works, and adds the year of incorporation and the start date of licensing.

Rule 48: documents accompanying applications

Every application under rules 44 and 47 must be accompanied by:

ItemDocument
(a)A true copy of the instrument by which the applicant is established or incorporated
(b)The written consent of the individuals named to act as members of the Governing Council
(c)A declaration of the applicant's objectives, the bodies through which it will function, and arrangements for accounting and auditing
(d)An undertaking that the instrument provides for conforming it to the Act and the Rules
(e)A copy of the Register of authors and owners with their names and addresses
(f)A statement of the changes, if any, made in the instrument since the last General Body (for rule 47 applications only)
(g)Copies of the various schemes mentioned in the Chapter as approved by the General Body (for rule 47 applications only)

Items (f) and (g) apply only to re-registration and renewal. The "schemes" are those described in later rules on tariff and distribution; see our articles on tariff schemes and the distribution scheme in this series.

An example

Swar Rights Society, registered for five years, will expire on 30 September. Its Governing Council plans to apply for renewal. The window opens three months earlier, on 30 June. In July it files Form IX with the Registrar, with a General Body resolution that all royalties up to the previous accounting year were distributed to accessible members with no complaint pending, the documents showing re-election of the Governing Council and Chairman, and the rule 48 papers, including the General Body-approved schemes. The Central Government may then renew for five years after considering the Registrar's report.

What the rules do not say

  • No fee for Form IX appears in the Second Schedule.
  • No time for the Central Government to decide on renewal; rule 49 gives sixty days for a first registration, covered in our article on rule 49.
  • No consequence for a lapsed registration.
  • No definition of "accessible members".
  • Rules 47 and 48 do not mention the Board.

Need help with a society renewal?

Renewal turns on dates, a General Body resolution and the rule 48 papers. Our legal consultation team can check the file against the rules before you submit.

Key takeaways

  • Societies registered under section 33 had to apply for re-registration in Form IX within two months of the Rules coming into force.
  • A registered society may apply for renewal within three months before expiry; the Central Government may renew for five years after the Registrar's report.
  • Renewal needs a General Body resolution on distribution of royalties and no complaint pending, and papers showing re-election of the Governing Council and Chairman.
  • Rule 48 lists seven documents; items (f) and (g) apply to rule 47 applications.
  • The text is as notified in 2013 with the 2016 amendment; check later amendments.

Read next

Disclaimer: Based on the Copyright Rules, 2013 as notified (with the 2016 amendment), read with the Tribunals Reforms Act, 2021, as consulted on 1 October 2026. Later amendment rules, forms and fees should be checked in their current form. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 47

  • 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.

Which form is used for renewal?

Form IX, filed with the Registrar of Copyrights for submission to the Central Government.

When can a society apply for renewal?

Within a period of three months before the expiry of its registration.

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Rules 47: 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
13,350 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 6 questions readers ask most on this topic.

Form IX, filed with the Registrar of Copyrights for submission to the Central Government.

Within a period of three months before the expiry of its registration.

The Central Government may renew for a further period of five years.

That all royalties collected till the previous accounting year have been distributed to all accessible members, and that no complaint in this regard is pending.

Those in rule 48 (a) to (g); (f) and (g) apply to applications under rule 47.

No.