Rules 78 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 78 and 79 are two short checks the Registrar applies before recording a change of ownership. Rule 78 deals with a deed that is not properly stamped. Rule 79 deals with an assignment that involves sending money out of India. Both sit in Chapter V (Assignment and Transmission) and operate on an application made in Form TM-P under rule 75.
If, in the Registrar's opinion, an instrument produced as proof of title is not properly or sufficiently stamped, the Registrar shall impound it and deal with it as Chapter IV of the Indian Stamp Act, 1899 provides (rule 78). If any law regulating transmission of moneys outside India is in force, the Registrar shall not register title under an assignment that involves such transmission except on production of the permission of the authority named in that law (rule 79).
Where these rules fit
Section 45 of the Trade Marks Act, 1999 provides for registration of assignments and transmissions; see our article on Section 45. Rule 75 opens the application in Form TM-P and rule 76 requires a certified copy of the deed. Rules 78 and 79 then add two conditions. If your assignment deed is yet to be signed or stamped, a quick check by our trademark assignment and transfer team before filing avoids both problems.
Rule 78: impounding of instruments
The rule reads: "If in the opinion of the Registrar any instrument produced in proof of title of a person is not properly or sufficiently stamped, the Registrar shall impound and deal with it in the manner provided by Chapter IV of the Indian Stamp Act, 1899 (2 of 1899)."
Breaking the sentence down:
- Whose opinion: the Registrar's. The test is the Registrar's own opinion that the instrument is not properly or sufficiently stamped.
- Which instrument: any instrument "produced in proof of title". This covers the deed or instrument filed with the Form TM-P application under rule 76(1).
- What the Registrar must do: "impound and deal with it". The word is "shall", so once the opinion is formed the step is not optional.
- How: "in the manner provided by Chapter IV of the Indian Stamp Act, 1899". The Rules do not reproduce that Chapter. This article does not describe its contents; the Stamp Act itself and the stamp law of the relevant State should be read for the amount of duty, penalty and procedure.
What the rule leaves unsaid: it names no form, no fee, no time limit and no stamp-duty amount. It also does not say which State's stamp law applies; that is a matter of the Stamp Act and the instrument.
For tax and duty questions in general, see our income-tax guides; this rule is about stamping only.
Practical consequences
An unstamped or under-stamped deed does not just delay Form TM-P. Once impounded, it has to be dealt with under the Stamp Act before the Registrar can rely on it as proof of title. That makes stamping a pre-filing task. Parties should check the duty payable on the deed before it is signed, and stamp it accordingly.
An invented example: Gulmohar Spices sells its registered mark KESARWAL to Tara Provisions by a deed prepared on plain paper. When Tara files Form TM-P with a certified copy, the Registrar forms the opinion that the instrument is not sufficiently stamped. Under rule 78 the Registrar must impound it and follow Chapter IV of the Stamp Act. Tara's application will wait until that has been done.
Rule 79: assignments involving transmission of money outside India
Rule 79 says: "If there is in force any law regulating the transmission of moneys outside India, the Registrar shall not register the title of a person who becomes entitled to a trademark by an assignment which involves such transmission except on production of the permission of the authority specified in such law for such transmission."
| Element | Text of rule 79 |
|---|---|
| Condition | A law regulating transmission of moneys outside India is in force |
| Assignment affected | One that "involves such transmission" |
| Bar | The Registrar "shall not register" the title |
| Exception | On production of the permission of the authority specified in that law |
Points to note:
- The rule does not name the law or the authority. It refers to "any law" and "the authority specified in such law". The rule does not list any law, so none should be assumed from it.
- It is conditional. If no such law is in force, the rule has nothing to bite on. Whether a law is in force on a given day is a matter outside the Rules, and the reader must check the current position.
- The bar is on registration, not on the assignment itself. The rule says the Registrar will not register the title without the permission.
- The permission must be produced. The burden of showing it is on the applicant.
An invented example: Nordhaus Gmbh, a foreign company, assigns an Indian registered mark to Karuna Retail Pvt Ltd for a price payable abroad. If a law in force regulates the sending of that payment abroad, Karuna must produce the permission of the authority specified in that law before the Registrar will register its title.
Rule 90, which deals with registered users, makes a related point from the other side: registration as a registered user does not imply approval of money transmission. That is covered in Rules 89–91.
The two rules side by side
| Point | Rule 78 | Rule 79 |
|---|---|---|
| Subject | Stamping of the instrument | Money sent outside India |
| Trigger | Registrar's opinion that stamping is not proper or sufficient | An assignment that involves transmission of moneys abroad, where a law regulates it |
| Registrar's action | Impound and deal under Chapter IV, Indian Stamp Act, 1899 | Refuse to register title unless permission is produced |
| Form or fee named | None | None |
Need help with an assignment?
Stamping and cross-border payment terms are easier to settle while the deed is still a draft. TaxClue's trademark assignment and transfer practice can review the deed, flag stamping and remittance points to be checked with the right authority, and then file Form TM-P.
Key takeaways
- If the Registrar thinks a title instrument is not properly or sufficiently stamped, the Registrar must impound it and follow Chapter IV of the Indian Stamp Act, 1899 (rule 78).
- The Rules do not state stamp duty amounts or penalties; read the Stamp Act and the applicable State law.
- Where a law regulating transmission of money abroad is in force, title under an assignment involving such transmission is not registered without the permission of the authority named in that law (rule 79).
- The rules name no form, fee or time limit of their own for these checks.
- This text is the Rules as notified on 6 March 2017; check later amendments.
Read next
- Rules 75–77: Application for entry of assignment, case and proof of title
- Rules 80–81: Advertisement and entry of assignment without goodwill
- Trademark Assignment Deed: Draft and Template
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. This article is general information, not legal advice; check the official text before acting.