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Sections 26-29 of the Copyright Act, 1957: Term for Films, Sound Recordings, Government and Other Works

Each of these sections says copyright "shall subsist until sixty years from the beginning of the calendar year next following the year" of publication (films and sound recordings)...

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Last updated: October 2026Verified against: Government sources

For films, sound recordings and three kinds of institutional works, the Act does not count from the author's death. It counts sixty years from the beginning of the calendar year next following the year of publication. Sections 26, 27, 28, 28A and 29 are close in wording; the differences are in which event starts the clock. If you produce films or music, copyright registration helps you document the date.

The five sections side by side

SectionClass of workCondition printedEvent that starts the count
26Cinematograph filmNone beyond being a filmThe year in which the film "is published"
27Sound recordingNone beyond being a sound recordingThe year in which the sound recording "is published"
28Government work"where Government is the first owner of the copyright therein"The year in which the work "is first published"
28AWork of a public undertaking"where a public undertaking is the first owner of the copyright therein"The year in which the work "is first published"
29Work of an international organisation"to which the provisions of section 41 apply"The year in which the work "is first published"

In each case the period is "sixty years from the beginning of the calendar year next following". The footnotes record that "sixty years" replaced "fifty years" by Act 13 of 1992, with effect from 28 October 1991. Section 28A was inserted in 1984, and "sound recording" was substituted for "record" in 1994 (footnotes).

Section 26: cinematograph films

"In the case of a cinematograph film, copyright shall subsist until sixty years from the beginning of the calendar year next following the year in which the film is published."

For a film, the clock starts at publication, not at the producer's death. Under section 3 and section 2(ff), publication includes issuing copies or communicating the work to the public, so a first online release can count. The text of section 26 says "published", not "first published"; it does not say what happens if a film is published more than once. We flag it as a point to check against section 3.

Example. Dhruv Films releases a documentary in theatres on 4 November 2027. Copyright subsists until sixty years from 1 January 2028. The text does not say whether a later release in another medium changes the start year.

A reminder on the underlying works: under section 13(4), the film's copyright does not affect the separate copyright in the script, story or music, each of which runs under its own term section. See copyright in films and sound recordings.

Section 27: sound recordings

"In the case of a sound recording copyright shall subsist until sixty years from the beginning of the calendar year next following the year in which the sound recording is published." The structure mirrors section 26. A song has several rights running at once: the sound recording (this section), and the literary and musical works in it (sections 22 to 24). A label that owns the recording does not thereby own the lyrics or the tune. See music and songs: composers, lyricists and producers.

Section 28: Government works

"In the case of a Government work, where Government is the first owner of the copyright therein, copyright shall subsist until sixty years from the beginning of the calendar year next following the year in which the work is first published."

Two conditions: it must be a Government work (section 2(k): made or published by or under the direction or control of the Government or a department, a Legislature in India, or a court, tribunal or other judicial authority in India), and the Government must be the first owner. First ownership is decided by section 17(d), which gives the Government that position "in the absence of any agreement to the contrary". If an agreement places ownership elsewhere, section 28 does not apply by its words. See copyright in Government works.

Section 28A: works of public undertakings

"In the case of a work, where a public undertaking is the first owner of the copyright therein, copyright shall subsist until sixty years from the beginning of the calendar year next following the year in which the work is first published." "Public undertaking" is defined in the Explanation to section 17(dd): an undertaking owned or controlled by Government, a Government company as defined in section 617 of the Companies Act, 1956, or a body corporate established by or under any Central, Provincial or State Act. That Explanation says it applies "for the purposes of this clause and section 28A".

Section 29: works of international organisations

"In the case of a work of an international organisation to which the provisions of section 41 apply, copyright shall subsist until sixty years from the beginning of the calendar year next following the year in which the work is first published." Section 41 is in Chapter IX; the later articles in this series take it up. This article says only what section 29 says.

What these sections do not say

  • They do not use the author's death. For these classes the count is from publication.
  • They do not give a different term for any particular medium. The same sixty years apply to each.
  • They do not define "first published" separately. The meaning comes from sections 3 to 5.
  • They are not touched by the Tribunals Reforms Act, 2021 or the Jan Vishwas Acts. None of sections 26 to 29 appears in the 2021 list.

Practical points

  1. Keep the publication date. For films and recordings, the first release date fixes the end of protection.
  2. Separate the layers. A film includes script, music and lyrics; each runs its own clock.
  3. For Government and public-undertaking works, check first ownership. An agreement to the contrary changes whether sections 28 and 28A apply.
  4. Use the comparison chart. Our duration chart puts all classes side by side.

Need help with film or recording rights?

Producers and labels need the publication date, the chain of title for the underlying works and the first-owner position all in one file. Our copyright registration team can organise those documents and register the film or sound recording.

Key takeaways

  • Films and sound recordings: sixty years from the calendar year next following the year of publication.
  • Government works (where Government is first owner), works of public undertakings (where one is first owner) and works of international organisations under section 41: sixty years from the calendar year next following the year of first publication.
  • The counts for these classes do not depend on the author's death.
  • Sixty years replaced fifty in 1992; section 28A was inserted in 1984.
  • None of these sections is amended by the Tribunals Reforms Act, 2021.

Read next

Disclaimer: Based on the Copyright Act, 1957 as amended up to 2012, read with the Tribunals Reforms Act, 2021 and the Jan Vishwas (Amendment of Provisions) Acts of 2023 and 2026, as consulted on 1 October 2026. Forms, fees and procedure are set by the Copyright Rules, 2013 as amended from time to time. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 26-29

  • 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 is the term for a film?

Sixty years from the beginning of the calendar year next following the year of publication (section 26).

What is the term for a sound recording?

The same: sixty years from the calendar year after the year of publication (section 27).

A due date missed is rarely a matter of law — it is almost always a matter of calendar.

— TaxClue Compliance Desk

Sections 26-29: 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.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Sixty years from the beginning of the calendar year next following the year of publication (section 26).

The same: sixty years from the calendar year after the year of publication (section 27).

Not necessarily. The lyric is a literary work with its own term under sections 22 to 24.

For a Government work, where the Government is the first owner.

As defined in the Explanation to section 17(dd): a Government-owned or controlled undertaking, a Government company, or a body corporate established by or under a Central, Provincial or State Act.

No. They run from publication or first publication.