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

Sections 25 and 26 of the Protection of Plant Varieties and Farmers' Rights Act, 2001: publication of registered varieties and how benefit sharing is claimed, opposed, decided, deposited and recovered

The Authority publishes lists of registered varieties at intervals it thinks appropriate (s.25). After a certificate is issued, it publishes the certificate's contents and invites...

Published
Updated
Reading time
7 min
Views
2
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
IP — Other
Published
October 3, 2026
Last updated
Oct 3, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

Section 25 requires the Authority to publish lists of registered varieties. Section 26 is the benefit-sharing machinery: once a certificate is issued, the Authority publishes its contents and invites claims from those who contributed to the variety; the breeder may oppose; the Authority decides and fixes the amount, which the breeder must deposit in the National Gene Fund.

Provisions as amended up to the Tribunals Reforms Act, 2021 (in force 4 April 2021); no later amendment as of 3 October 2026. Later notifications should be checked on plantauthority.gov.in.

Section 25: list of registered varieties

"The Authority shall, within such intervals as it thinks appropriate, publish the list of varieties which have been registered during that interval." The Act fixes no interval; the Authority chooses it. The lists are the public notice that a variety has been registered and are the natural place for anyone interested to learn of new registrations.

Section 26(1): publishing the certificate and inviting claims

When the Authority receives a copy of the certificate of registration under section 23(8) or section 24(2), it "shall publish such contents of the certificate and invite claims of benefit sharing to the variety registered under such certificate in the manner as may be prescribed." Rule 40 lists the details advertised: the registration number and date of grant; the name and address of the breeder; the denomination; the family, genus, species, variety and common name; parentage and geographical location; distinguishing features; for an essentially derived variety, details of the initial variety; the name and address of any contributor and the nature and amount of the contribution or community knowledge used; the terms of any agreement between breeder and contributor; and details of any sale or disposal.

Section 26(2): who may claim

Any person or group of persons or firm or governmental or non-governmental organisation may submit a claim "in the prescribed form within such period, and accompanied with such fees, as may be prescribed". The proviso limits who can claim:

ClaimantCondition
Person or group of personsSuch person, or every person constituting the group, is a citizen of India
Firm or governmental or non-governmental organisationThe firm or organisation is formed or established in India

Under rule 41, the claim is made in Form PV-7 within six months of the publication (the Authority may extend the time in special circumstances), and the claimant gives information on the contribution to the genetic development of the variety, the capacity in which the claim is made, the authorisation terms in the case of an essentially derived variety, and the commercial viability or actual market performance of the variety. The fee is as in the Second Schedule. For village and community claims, see also sections 40 and 41.

An invented example: Sahyadri Farmers' Collective, a registered cooperative of hill farmers, supplied a landrace that a seed company used as a parent for a new millet variety. When the company's certificate is published, the cooperative, as an organisation formed in India, can claim benefit sharing in Form PV-7 within six months of publication.

If you are weighing a claim, or a defence to one, a legal consultation can help you assess the evidence of contribution first.

Section 26(3) and (4): opposition and hearing

On receiving a claim, the Authority sends a copy to the breeder, who may oppose it "within such period and in such manner as may be prescribed". The Authority then disposes of the claim "after giving an opportunity of being heard to the parties". Under rule 42 the breeder may accept the claim by intimation within three months of receiving a copy; if no intimation is given within three months, it is presumed he has no opposition and the claim is decided accordingly. An opposition within three months is in Form PV-8 and is taken into consideration. The Authority sends the breeder's reply to the claimant, and each side furnishes supporting documents and evidence.

Section 26(5): what the order must say and the two factors

"The Authority shall explicitly indicate in its order the amount of the benefit sharing, if any, for which the claimant shall be entitled" and shall take into consideration:

  1. the extent and nature of the use of genetic material of the claimant in the development of the variety; and
  2. the commercial utility and demand in the market of the variety.

Rule 43 adds criteria for the order: the claimant's contribution in selecting, conserving and providing the genetic material; the contribution of that genetic material in providing one or more traits that gave high commercial value to the variety; and its contribution in imparting high combining ability to the parents of a hybrid variety.

"If any" matters: the Act contemplates that a claim may be dismissed with no amount.

Section 26(6) and (7): deposit and recovery

The amount determined "shall be deposited by the breeder of such variety" in the National Gene Fund, in the manner referred to in section 45(1)(a). If the breeder defaults, the amount, on a reference made by the Authority in the prescribed manner, "shall be recoverable as an arrear of land revenue by the District Magistrate within whose local limits of jurisdiction the breeder liable for such benefit sharing resides." Under rule 44, if the breeder fails to deposit within three months from the date of the order, the Registrar makes a reference to the District Magistrate in Form O-4 of the Third Schedule. The Gene Fund and what it pays out are dealt with in sections 45 and 46.

The detail of the procedure is in rules 40 to 44.

A decision of the Authority on a benefit-sharing claim is appealable to the High Court under section 56(1)(c).

Need help with a benefit-sharing claim?

Breeders need to plan for the possibility of claims and keep records of their parental material; contributors need to prove what they supplied. Our team can help either side. Start with a legal consultation.

Key takeaways

  • The Authority publishes lists of registered varieties (s.25) and the contents of each new certificate (s.26(1)).
  • Only Indian citizens and India-formed firms or organisations may claim benefit sharing.
  • Rules fix six months to claim (PV-7) and three months for the breeder's response (PV-8).
  • The order must state the amount, if any, on the two statutory factors.
  • The breeder deposits the amount in the National Gene Fund; default is recoverable as land revenue.

Read next

Disclaimer: Based on the Protection of Plant Varieties and Farmers' Rights Act, 2001 as amended up to the Tribunals Reforms Act, 2021, the PPV&FR Rules, 2003 as amended up to G.S.R. 803(E) of 16 November 2021, and the regulations, rules and scheme named in the article, as published by the PPV&FR Authority and consulted on 3 October 2026. Later notifications should be checked on plantauthority.gov.in. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Benefit Sharing

  • 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.

Who can claim benefit sharing?

A person or group of persons all of whom are citizens of India, or a firm or governmental or non-governmental organisation formed or established in India (s.26(2) proviso).

How long do I have to claim?

Under rule 41, six months from the date of publication, extendable by the Authority in special circumstances.

File before you disclose — for patents and designs, publicity can cost you the right.

— TaxClue IP Desk

Benefit Sharing: 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.

A person or group of persons all of whom are citizens of India, or a firm or governmental or non-governmental organisation formed or established in India (s.26(2) proviso).

Under rule 41, six months from the date of publication, extendable by the Authority in special circumstances.

The breeder of the variety, by depositing the determined amount in the National Gene Fund (s.26(6)).

The extent and nature of use of the claimant's genetic material, and the commercial utility and demand in the market (s.26(5)).

The amount is recoverable as an arrear of land revenue by the District Magistrate (s.26(7)); under rule 44 the Registrar makes a reference in Form O-4 after three months' default.

Yes, by opposition within the prescribed period (rule 42: three months, Form PV-8).