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Rules 66–67 of the Copyright Rules, 2013: Code of Conduct and Welfare Fund of Copyright Societies

A society must put twelve kinds of information on its website, treat members and licensees fairly, honestly, impartially and courteously, distribute payments per its Distribution...

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Published
October 1, 2026
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Last updated: October 2026Verified against: Government sources

Rule 66 is a code of conduct that every copyright society must follow: what it must publish on its website, how it treats members and licensees, what principles guide its tariff, online licensing, accountability and audit, and a grievance procedure with a two-month limit. Rule 67 lets a society frame a welfare scheme and keep up to five per cent of royalties collected for it.

The Board caution

Rule 66(5)(d) says a society fixing its Tariff Scheme shall observe "any relevant decisions of the Board". 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 clause should be read as referring to relevant decisions under the amended Act. The rest of rules 66 and 67 does not mention the Board. If you manage or advise a society, a legal consultation can help check its code of conduct against these rules.

Which section the rules serve

Rules 66 and 67 serve sections 33 to 36 of the Act, in particular sections 33A and 34 (see section 33A). They also draw on the schemes in rules 56 and 58.

Rule 66(1): what a society publishes on its website

Every society "shall make available on its website":

ItemContent
(a)Certificate of registration as a copyright society
(b)Basic governance documents: memorandum, articles, constitution or charter
(c)List of all members of the General Body
(d)Names and addresses of the Chairman, other Governing Council members and other officers
(e)The right or set of rights, and categories of works, for which the society is authorised
(f)All schemes of the society
(g)Annual report and audited accounts as approved by the General Body
(h)Licence agreement formats
(i)Details of all existing licences, other than clauses having commercial sensitivity
(j)Foreign societies with which there are agreements to collect royalties, and the details of the agreement, other than clauses having commercial sensitivity
(k)Details of the complaint or grievances cell
(l)The code of conduct

Items (i) and (j) allow commercially sensitive clauses to be left out. The text does not define "commercial sensitivity" or say who decides.

Rule 66(2) to (4): members, payments and licensees

Members (sub-rule 2). They must be (a) treated fairly, honestly, impartially and courteously, with dealings that are "more transparent"; (b) given a copy of the governance documents, Tariff Scheme and Distribution Scheme at the time of joining and on request; (c) given a document listing the powers and responsibilities of each member, including the Chairman and Council members; and (d) told the basis for calculating royalties, the manner and frequency of payments, and the general nature of deductions out of total income before distribution.

Payments (sub-rule 3). Every society "shall distribute payments to its members in accordance with its Distribution Scheme." See our article on rule 58.

Licensees (sub-rule 4). The society must treat licensees "fairly, honestly, impartially and courteously" and make its dealings with them "more transparent".

Rule 66(5): principles for the Tariff Scheme

While fixing the Tariff Scheme the society shall observe:

  1. a licence fee that is fair and reasonable;
  2. note of the value of the rights of the works;
  3. the purpose and manner in which the rights are to be exploited;
  4. any relevant decisions of the Board (see the caution above); and
  5. where the scheme is for use by an industry, the important role played by that industry in promoting dissemination of works and its contribution to the national economy, and as far as possible, consultation with licensees.

Rule 66(6) to (8): online services, accountability and complaints

Online (sub-rule 6). The society "shall provide for the facility for on-line application, payment of royalties and for issue of licence on-line, as far as it is practicable."

Accountability (sub-rule 7). The society shall ensure (a) that Governing Council members are accountable to the General Body; (b) proper and complete financial records, including collection and distribution of royalties and expenses; and (c) annual audit by a qualified chartered accountant.

Complaints (sub-rule 8). The society shall comply with the following procedure:

ItemRequirement
(a)Constitute a complaint or grievances cell and post it on the website
(b)Information on how to complain and reasonable assistance in formulating and lodging a complaint
(c)Acknowledgement of receipt immediately on receipt
(d)Verification of the nature of the complaint and the complainant's details
(e)Examination, with an opportunity of hearing to the complainant if necessary
(f)Disposal "with a period of two months" with a written response to the complainant
(g)Adequate resources for handling and resolving complaints
(h)Periodical review of the complaint-handling procedures and mechanism

The text of (f) reads "with a period of two months", where "within" is meant. A society that does not follow this process risks a complaint to the Central Government under rule 50 and, in the end, cancellation; see our article on rules 50 to 52.

Rule 67: welfare fund

"Every Copyright society may frame a scheme for the welfare of its members as determined by its General Body and keep not more than five per cent. of its total royalties collected for implementing the scheme effectively and the amount that could not be distributed on account of non-accessibility of the members concerned."

PointText
Whether required"may" frame a scheme, so optional
Who decides the schemeDetermined by the General Body
What may be keptNot more than five per cent of total royalties collected, plus amounts that could not be distributed because the members are not accessible

This is the welfare deduction that rule 55(2) refers to (as "rule 71", a slip). The text does not say what happens to the undistributable amount if no welfare scheme exists, or how long a member may claim it. See our article on rules 54 and 55.

An example

A member of Swarlok Society complains that a quarterly statement does not explain a deduction. The grievance cell, shown on the society's website, acknowledges the complaint at once, verifies the details, gives a hearing if needed, and replies in writing within two months. At its annual meeting the General Body approves a welfare scheme funded from not more than five per cent of royalties collected and from royalties of members who cannot be traced.

What the rules do not say

  • No penalty in rule 66 itself for breach of the code; see the inquiry and cancellation rules.
  • No form for grievances, and no limit on the welfare fund beyond "welfare of its members".

Need help with a society code of conduct?

A code of conduct is only as good as the records behind it: website content, complaint logs, statements to members. Our legal consultation team can review them against rules 66 and 67.

Key takeaways

  • Twelve items must be on every society's website, with commercially sensitive clauses excluded for licences and foreign agreements.
  • Members and licensees are to be treated fairly, honestly, impartially and courteously; payments follow the Distribution Scheme.
  • Tariffs must be fair and reasonable and take note of the value of rights, manner of use and relevant decisions.
  • A grievance cell must acknowledge complaints at once and dispose of them within two months.
  • A welfare scheme is optional, capped at five per cent of royalties plus undistributable amounts; the Board has been abolished at Act level, so 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 66

  • 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.

What must a society put on its website?

Twelve items in rule 66(1), from the registration certificate to the code of conduct.

Must a society offer online licensing?

Yes, as far as practicable (rule 66(6)).

Paperwork done properly once does not have to be done again under pressure.

— TaxClue Compliance Desk

Rules 66: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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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.

Twelve items in rule 66(1), from the registration certificate to the code of conduct.

Yes, as far as practicable (rule 66(6)).

Two months, with a written response (rule 66(8)(f)).

No. Rule 67 says a society may frame one.

Not more than five per cent of total royalties collected, plus amounts that could not be distributed because members are not accessible.

Rule 66(5)(d) refers to relevant decisions of the Board. Read it with the Tribunals Reforms Act, 2021; the Rules as notified in 2013 have not been checked here for a matching amendment.