Rules 62 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.
Rules 62 to 65 are the paperwork rules for every copyright society. Rule 62 lists what is placed before the annual General Body meeting, rule 63 requires proper accounts and an annual audit by a chartered accountant, rule 64 sets up four registers, and rule 65 requires an annual return to the Registrar of Copyrights within one month of the annual meeting.
Each year a society places eight kinds of document before its annual General Body meeting. It keeps proper accounts, open to members' inspection, and has them audited annually by a chartered accountant. It maintains four registers: Authors and Other Owners, Agreements, Royalties and Disbursement. It files an annual return with the Registrar within one month of the annual General Body meeting, with seven items. Rule 62(iii) mentions the Copyright Board's decision on schemes, so read it with the 2021 Act.
The Board caution
Rule 62(iii) refers to "the decision of the Copyright Board on the said Schemes, if any". That is the text as notified in 2013. The Tribunals Reforms Act, 2021 abolished the Board at Act level and moved its role on tariff matters under section 33A to the Commercial Court (see the Appellate Board provisions after 2021). These Rules have not been checked here for a matching amendment, so for a society today the reference should be read as a reference to whatever decision on the Schemes the amended Act provides for. The other documents in these rules are unaffected by that point. If you are preparing a society's annual papers, a legal consultation can help check them.
Which section the rules serve
Rules 62 to 65 serve sections 33 to 36 of the Act, especially the control and returns provisions of section 36 (see sections 35 to 36A). Failure to submit returns under section 36 is a ground of cancellation in rule 53(c)(iii).
Rule 62: documents before the annual General Body meeting
Every society "shall place before its annual General Body meeting the following documents":
| Item | Document |
|---|---|
| (i) | An up-to-date list of the authors and other owners of right, with names and addresses, from the Register of Authors and Owners (rule 64(i)) |
| (ii) | Audited accounts for the previous year |
| (iii) | The Tariff Scheme and the Distribution Scheme or any other scheme, including the decision of the Copyright Board on the schemes, if any |
| (iv) | The annual report approved by the Governing Council, giving a full and detailed account of all activities during the previous year |
| (v) | Budget estimates with a programme of action approved by the Governing Council for the next year |
| (vi) | Agreements, if any, with foreign copyright societies under section 34(2) |
| (vii) | Any changes made in the instrument of registration |
| (viii) | Any other document that requires approval of the General Body |
Rule 62(i) calls the register's source "sub-rule (i) of rule 64"; rule 64 has clause (i), not a sub-rule, a small slip. Annual General Body meetings are due before 31 March each year (rule 61(1)); see our article on rules 59 to 61.
Rule 63: accounts and audit
Sub-rule (1). Every society "shall maintain proper accounts of the royalties collected in a financial year, payments made out of such collections to the members and other recurring and nonrecurring expenditure incurred for meeting administrative and related matters, including the cost of litigations."
Sub-rule (2). The books of account "shall be kept in the registered office of the society and shall be open for inspection of the members from time to time as per the conditions laid down by the General Body."
Sub-rule (3). Every society "shall get its accounts audited by a chartered accountant annually."
| Duty | Content |
|---|---|
| Accounts | Royalties collected; payments to members; recurring and non-recurring expenditure, including cost of litigation |
| Location and access | Registered office; open to members' inspection on conditions fixed by the General Body |
| Audit | Annually, by a chartered accountant |
The audited accounts then feed rule 62(ii) and rule 65(iii). The text does not say whether the chartered accountant must be independent of the society, nor what the audit must cover beyond "accounts". For tax matters on royalties, see our income-tax guides.
Rule 64: the four registers
Every society "shall maintain the following registers at its registered or administrative office":
| Register | Contents |
|---|---|
| (i) Register of Authors and Other Owners | For the rights and categories the society is authorised to license: names and addresses; nature of rights authorised; year of publication of the work; the date from which the society is entitled to issue licences and the duration of that entitlement; the territory of the authorisation; and the rights authorised |
| (ii) Register of Agreements | A copy of every agreement between the society and authors or other owners |
| (iii) Register of Royalties | Particulars of royalties, naming the persons or organisations from whom royalties were realised, with a copy of the licence agreements, and the amount and date of realisation |
| (iv) Disbursement Register | Disbursement to each author or owner, category-wise: name, nature of right, and date and amount of each disbursement |
These registers connect to each other. The agreements in (ii) are the written authorisations required by rule 54(1); the royalties in (iii) are what rule 58 distributes; and (iv) shows what was paid, which supports the quarterly payments in rule 58(8). See our article on rule 58.
Rule 65: the annual return
Every society "shall file a return called the annual return with the Registrar of Copyrights within one month from the date of conclusion of each annual General Body meeting" with these details:
| Item | Content |
|---|---|
| (i) | Date of the immediately preceding annual General Body meeting; number of members who attended; agenda; minutes |
| (ii) | Up-to-date list of members, with names and addresses, from the Register of Authors and Owners (rule 64) |
| (iii) | Audited accounts |
| (iv) | The Tariff Scheme, Distribution Scheme and other Schemes, if any |
| (v) | Annual report approved by the General Body, with a full account of the year's activities |
| (vi) | List of members to whom royalties are not distributed, with the reasons |
| (vii) | List of members to whom royalties have been distributed, with the amounts |
Items (vi) and (vii) put the society's distribution record on the public file. Item (v) says the annual report is approved by the General Body, while rule 62(iv) says by the Governing Council; the text does not reconcile the two.
An example
Swarlok Society holds its annual General Body meeting on 20 March, with the member list, audited accounts, schemes, annual report, budget and foreign-society agreements before it. The meeting concludes that day, so the annual return, with minutes and the two distribution lists, must reach the Registrar by 20 April. The member list in the return is drawn from the Register of Authors and Other Owners.
What the rules do not say
- No form for the return and no filing fee in the Second Schedule.
- No format for the registers or whether they may be electronic.
- No period for which records are to be kept.
- No consequence in these rules for a late return, beyond the ground of cancellation in rule 53(c)(iii) for failure to submit returns under section 36.
Need help with a society's annual filings?
Missing a return or defective registers can lead to a complaint, an inquiry or worse. Our legal consultation team can review your registers, audit file and return against rules 62 to 65.
Key takeaways
- Eight document types go before the annual General Body meeting; one mentions the Copyright Board's decision on schemes.
- Accounts must be proper, open to members' inspection and audited annually by a chartered accountant.
- Four registers: Authors and Other Owners, Agreements, Royalties, Disbursement.
- The annual return, with seven items, is due within one month of the annual General Body meeting.
- The Board has been abolished at Act level; check later amendments to the Rules.
Read next
- Rules 66–67: code of conduct and welfare fund of copyright societies
- Rules 59–61: management, approval of schemes and meetings of a copyright society
- Copyright societies in India: PPL, IPRS, ISRA
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.