Next due
20 OCTGSTR-3B · Summary return · Sep 2026in 4 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 5 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 14 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 22 days 11 NOVGSTR-1 · Outward supplies · Oct 2026in 26 days 15 NOVPF & ESI · Contributions · Oct 2026in 30 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 36 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 44 days
All due dates

Rules 75–80 of the Semiconductor Integrated Circuits Layout-Design Rules, 2001: extension of time, hearing before an adverse decision, notification of decisions, correcting irregularities, directions and hearings

An extension under section 76 is applied for on Form LD-23 (entry 21: Rs 1000 for a month or part thereof) unless the time is expressly provided in the Act or the Rules already...

Published
Updated
Reading time
8 min
Views
12
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
  • In-Depth Guide
Topic
IP — Other
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Rules 75 to 80 are the general procedure rules in Chapter VIII. They prescribe Form LD-23 for extending time, give a person one month to ask to be heard before the Registrar acts adversely under a discretionary power, require decisions to be notified, let the Registrar allow amendments and cure irregularities, let the Registrar or Board require acts not otherwise provided for, and say where hearings take place. They carry out sections 72, 73 and 76 of the Act.

This article reflects the Rules as amended up to G.S.R. 689(E) dated 14 September 2012 (the only amendment). Check sicldr.gov.in for later notifications. Fees are those in Schedule I as notified in 2001; the Registry's forms page lists the same amounts (checked 3 October 2026). If a deadline is close, a legal consultation can help decide whether an extension is available.

Rule 75: extension of time

75(1): Form LD-23

"An application for extension of time under section 76 not being a time expressly provided in the Act or a time for extension of which provision is made in these rules shall be made on Form LD-23 accompanied by prescribed fee." Schedule I, entry 21: on application for extension of time for a month or part thereof under section 76 (not being a time expressly provided in the Act), Rs 1000, Form LD-23. The words "for a month or part thereof" show that the fee is by month or part of a month. The Act's section 76 is explained in sections 72 to 77.

75(2): how the Registrar decides

"Upon an application made under sub-rule (1) the Registrar, if satisfied that the circumstances are as to justify the extension of the time applied for, may, subject to the provisions of these rules where a maximum time limit is prescribed and subject to such conditions as he may think fit to impose, extend the time and notify the parties accordingly and the extension may be granted though the time for doing the act or taking the proceeding for which it is applied for has already expired or not."

PointRule 75
FormLD-23
Applies toTimes not expressly provided in the Act, and not times for which the Rules already provide an extension
TestThe Registrar is satisfied the circumstances justify the extension
LimitsMaximum time limits in the Rules continue to apply
TimingThe extension may be granted although the time has already expired

Examples of separate extension routes: Form LD-30 for opposition (not more than one month in the aggregate), Form LD-9 for assignment directions. Those are not Form LD-23 cases. See Rules 33 to 38 and Rules 47 to 54.

Rule 76: the option to be heard

"The time within which a person entitled under section 72 to an opportunity of being heard shall exercise his option of requiring to be heard shall, save as otherwise expressly provided in the Act or these rules, be one month from the date of a notice which the Registrar shall give to such person before determining the matter with reference to which such person is entitled to be heard. If within that month such person is required to be heard, the Registrar shall appoint a date for the hearing and shall give ten days' notice thereof."

The rule refers to section 72, which in the printed Act is the Registrar's powers section; the hearing right sits in section 73. Read the reference as the hearing right before an adverse exercise of discretion. The steps are: a Registrar's notice before deciding; one month to ask for a hearing; and, if asked, ten days' notice of the date.

Rule 77: notification of decisions

"The decision of the Registrar in the exercise of any discretionary power given to him by the Act or these rules shall be notified to the person affected." The date of notification matters because later periods, such as the one month to ask for the Registrar's grounds under rule 27, run from communication.

Rule 78: amendments and irregularities

  1. 78(1). "Any document or drawing or other representation of a layout-design may be amended, and any irregularity in procedure which, in the opinion of the Registrar may be obviated without detriment to the interests of any person, might be corrected, if the Registrar thinks fit on such terms as he may direct."
  2. 78(2). The Registrar "may require the amendment of any application or representation of a layout-design or any other document or the addition of any matter thereto in order to bring it in accordance with the formal requirements of the Act."

The first limb is discretionary ("if the Registrar thinks fit") and conditioned on no detriment to any person. The second is a power to require formal fixes. Compare the application-specific correction route on Form LD-6 in Rules 24 to 29.

Rule 79: directions not otherwise prescribed

"Where in the opinion of the Appellate Board or the Registrar, it is necessary for the proper prosecution or completion of any proceedings under the Act or these rules for a person to perform an act, file a document or produce evidence, which is not provided for by the Act or the rules, the Appellate Board or the Registrar may by notice in writing require the person to perform the act, file the document or produce the evidence, specified in the notice." This is a gap-filler. The Board reference carries the commencement line: no notification bringing sections 32 to 53 (and 55) into force was found in the India Code record or on the Registry's notifications page (checked 3 October 2026); check the current position before relying on it. For the Registrar the power is in force.

Rule 80: hearings

  1. 80(1). For a layout-design for which an application is made, "the application as well as any proceeding under the act and the rules shall, in the event of a hearing becoming necessary, be heard at the office of the Registry at which such application was made under sub-section (2) of section 8 or at such place within the territorial jurisdiction of that office as the Registrar may deem proper."
  2. 80(2). If an officer who heard a matter and reserved the order is transferred to another office or reverts to another appointment before passing the order, "he may, if the Registrar so directs, pass the order or render the decision as if he had continued to be the officer in the office of the Registry where the matter was heard."

The hearing office follows the filing office under section 8(2); see Rules 4 to 9.

A worked example

A start-up misses a Registrar-set date to file a requested document and applies on Form LD-23 with the Rs 1000 fee for an extension of one month; the time had already expired, which rule 75(2) allows. Elsewhere, the Registrar sends a notice that he proposes to refuse a discretionary request; the start-up has one month to ask to be heard and gets ten days' notice of the hearing date, which is held at the office where it filed. After the decision is notified to it, the start-up notes the date of notification for the periods that follow.

Need help with a missed or looming date?

If a period is about to run out or has run, the route depends on whether the time is in the Act or the Rules. Our legal consultation team can look at your file and the options.

Key takeaways

  • Extension of time under section 76 is on Form LD-23 (entry 21: Rs 1000 for a month or part thereof).
  • It does not cover times expressly provided in the Act or times for which the Rules provide their own extension.
  • A person entitled to be heard has one month from the Registrar's notice to ask; the hearing date comes with ten days' notice.
  • Decisions on discretionary powers are notified to the person affected.
  • The Registrar may allow amendments and correct irregularities that cause no detriment.
  • Hearings are at the office where the application was made.

Read next

Disclaimer: Based on the Semiconductor Integrated Circuits Layout-Design Act, 2000 (never amended; commencement as notified in 2004, 2011 and 2014) and the Semiconductor Integrated Circuits Layout-Design Rules, 2001 as amended by G.S.R. 689(E) of 14 September 2012, as consulted on 3 October 2026. Check sicldr.gov.in for later notifications and current forms and fees. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Rules 75

  • 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 extends time?

Form LD-23, for times not expressly provided in the Act and not covered by a separate extension rule (rule 75).

Can I ask for an extension after the time has passed?

Yes. The extension may be granted though the time has already expired.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Rules 75: 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 LD-23, for times not expressly provided in the Act and not covered by a separate extension rule (rule 75).

Yes. The extension may be granted though the time has already expired.

One month from the Registrar's notice; then ten days' notice of the hearing date (rule 76).

Yes, a decision in exercise of a discretionary power is notified to the person affected (rule 77).

The Registrar may allow amendment and correct irregularities that can be obviated without detriment to anyone (rule 78).

At the office where the application was made, or a place within its territorial jurisdiction the Registrar deems proper (rule 80).