Copyright for Bengali Films, Music and Books: Registration, Ownership, Royalties, IPRS and PPL, and Tax
Copyright in a film, song, book, script or photograph arises automatically when the work is created and fixed, without registration. But registering it with the Copyright Office gives you a certificate that is prima facie evidence of ownership, which matters in disputes with producers, labels, platforms and copycats. For Tollygunge films, Bengali music and Kolkata’s publishing trade, the key issues are who owns what (producer, composer, lyricist, singer), how rights are assigned in writing, and how royalties flow through societies like IPRS (composers, lyricists and publishers) and PPL (sound recordings). Royalty income is taxable, and licensing of copyright attracts GST.
What copyright protects and for how long
| Work | Owner (default) | Duration |
|---|---|---|
| Literary works (books, scripts, lyrics) | Author | Life of author + 60 years |
| Musical works (compositions) | Composer | Life + 60 years |
| Artistic works (paintings, photographs, posters) | Artist or photographer | Life + 60 years (photographs: 60 years from publication) |
| Cinematograph films | Producer | 60 years from publication |
| Sound recordings | Producer of the recording | 60 years from publication |
| Performers’ rights | Performer | 50 years from the performance |
Works made by employees in the course of employment usually belong to the employer, and commissioned works depend on the contract.
Registration
- Apply online to the Copyright Office with the work, author and owner details.
- Pay the fee per work (higher for films than for literary or musical works).
- A mandatory waiting period of 30 days allows objections.
- The office examines and issues the registration certificate, or seeks clarifications.
Register the script, music and film separately where the owners differ.
Assignment and licensing
- An assignment must be in writing, specify the rights, territory and duration. If the duration is not specified, it is treated as five years; if territory is not specified, India.
- Since the 2012 amendment, authors of lyrics and music in films and sound recordings cannot assign away their right to receive royalties for uses other than in the film itself (for example, radio, TV, streaming), except to their legal heirs or a copyright society.
- License rather than assign where possible, so you keep ownership.
Copyright societies
- IPRS collects royalties for composers, lyricists and music publishers for public performance and broadcast. See our IPRS licence page.
- PPL licenses sound recordings for public performance.
- ISRA represents singers and performers.
Cafés, hotels, event organisers and gyms in Kolkata playing music publicly need the relevant licences.
Online enforcement
- Use platform tools (YouTube Content ID, takedown requests) against unauthorised uploads.
- Send legal notices to infringers; sue for injunction and damages where needed.
- Keep proof of creation: drafts, project files, dated emails, and the registration certificate.
Tax and GST
- Income tax: royalty is taxable as business or professional income or as other income. Authors of books (not films or music) can claim a deduction on royalty under the old regime up to a limit. Payers deduct TDS at 10% on royalty above the threshold.
- GST: licensing or transfer of copyright is a taxable service. Authors, composers and artists licensing to companies may have reverse charge applied in specified cases (for example, authors to publishers, and music composers and photographers to producers), unless they register and opt to charge GST.
- Foreign income: royalties from foreign platforms are export of services if conditions are met; see our guide for freelancers in Kolkata.
Example: an independent Bengali music album
A Kolkata band records an album of six original songs. The lyricist and composer are members; a studio in Tollygunge records it; a label offers distribution. Before signing, the band registers the lyrics and music as literary and musical works, and the sound recordings in the band’s LLP name. They license, rather than assign, the recordings to the label for five years for India and digital platforms, keep the composer and lyricist royalty rights for radio, TV and streaming through IPRS, and agree an advance against royalties. TDS at 10% is deducted on royalty paid by the label.
Films: chain of title
Producers of Bengali films and web series should collect written assignments or licences from the scriptwriter, dialogue writer, lyricist, composer, cinematographer and others, and registrations where useful, before releasing on OTT platforms. Streaming platforms ask for a complete chain of title and legal clearances; gaps delay releases.
Copyright vs trademark vs design
Copyright protects creative expression; a trademark protects a brand name or logo (for example, a music label’s name); a design registration protects the shape or pattern of a product. Creators often need more than one.
Quick checklist for creators
- Keep dated drafts and project files.
- Register key works with the Copyright Office.
- License rather than assign where possible.
- Join IPRS, PPL or ISRA as relevant.
- Track royalties and TDS.
FAQs
Is copyright registration mandatory in India?
No, but a registration certificate is strong evidence of ownership.
Who owns the copyright in a Bengali film song?
The producer usually owns the film and sound recording, while the composer and lyricist own the underlying music and lyrics and keep a right to royalties for other uses.
How long does copyright in a film last?
60 years from publication.
Can I register a YouTube video for copyright?
Yes, as a cinematograph film or as its underlying works, though registration is optional.
Do I need permission to use a Rabindra Sangeet recording?
Rabindranath Tagore’s lyrics and music are out of copyright, but a particular recording and its performers’ rights may still be protected.
TAXAJ, with its legal team, registers copyrights and trademarks, drafts assignment and licensing agreements and handles royalty tax for creators in Kolkata. See our trademark registration in Kolkata guide or talk to our Kolkata team.
Last updated 11 November 2026. Sources: Copyright Act, 1957, sections 13, 14, 17, 18, 19, 22 to 27, 33, 38, 45 and 51 (as amended in 2012); Copyright Rules, 2013; Notification 13/2017-Central Tax (Rate) on reverse charge for copyright services; Income-tax law on royalty income and TDS. General information only.
