Back to Home
InKnowBiz Associates — Intellectual Property Attorneys & AdvocatesTM
Back to IP Anchor
Patents

India’s Fast-Track Patent Examination: Who Qualifies, and What Can Other Applicants Do?

India’s expedited patent examination procedure can help eligible applicants move through examination sooner. However, commercial urgency alone does not suffice as a qualification for expedited examination.

Share
Featured visual for India’s Fast-Track Patent Examination: Who Qualifies, and What Can Other Applicants Do?

India’s expedited patent examination procedure can help eligible applicants move through examination sooner. However, commercial urgency alone does not suffice as a qualification for expedited examination. For foreign associates, the essential tasks are to verify eligibility, calculate the correct examination deadline, confirm publication status, and decide whether expedited or ordinary examination is the appropriate route.

Key takeaways

  • Form 18A is available only if the applicant satisfies a ground under Rule 24C and submits the required documents and fee.
  • Form 18 must be submitted within the relevant statutory period. If you miss that deadline, your application will be considered withdrawn.
  • Large foreign corporates will usually use Form 18. File early and treat Form 3 information as a pre-FER task.

1. Understanding expedited examination in India

Section 11B of the Patents Act, 1970 provides for filing a request for examination before an application is taken up for substantive examination. Rule 24B deals with regular examination and Rule 24C deals with accelerated examination.

An applicant seeking ordinary examination files Form 18. An eligible applicant seeking expedited examination files Form 18A electronically, with the prescribed fee and supporting documents.

The Rules prescribe shorter timeframes for certain examination stages under the expedited route. They do not guarantee that a patent will be granted within a fixed overall period, and the application remains subject to the ordinary requirements for patentability.

Section 11B also permits an “other interested person” to request examination in the circumstances provided by the Act. However, Form 18A eligibility is framed around the applicant satisfying a Rule 24C ground. A third party cannot create expedited-examination eligibility merely by having a commercial interest in the invention.

The first question for the practitioner is therefore not simply whether the client needs a patent quickly. It is whether the applicant meets a prescribed eligibility category and can substantiate that claim.

2. The examination deadline: the 31-month rule and transitional applications

Which deadline applies?

Under Rule 24B(1)(i), a request for examination must generally be filed within 31 months from the priority date or filing date, whichever is earlier, for applications governed by the Patents (Amendment) Rules, 2024.

The 2024 amendments came into force on 15 March 2024. Rule 24B(1)(vi) preserves the earlier examination-request period for applications filed before commencement of those Rules. For applications within that transition, the former 48-month period generally continues to apply, subject to the specific application facts and applicable provisions.

For PCT national-phase applications, the international filing date matters. Section 138(5) states that the filing date of an application processed by the Indian Patent Office as designated office is the international filing date accorded under the PCT. National-phase entry after 15 March 2024 does not, by itself, mean the application was first filed after that date.

Worked example 1: an application governed by the amended rule

Assume an application has a priority date of 1 January 2025 and is governed by the amended Rule 24B.

  • Relevant date: 1 January 2025.
  • Applicable period: 31 months.
  • Calendar date reached by adding 31 months: 1 August 2027.

This is an illustrative calendar calculation, not a substitute for checking the official application record and the applicable statutory date-counting provisions.

Worked example 2: a PCT national-phase application

Assume:

  • Priority date: 1 February 2023.
  • International filing date: 1 February 2024.
  • Indian national-phase entry: after 15 March 2024.

The international filing date is before 15 March 2024. Under Section 138(5), that date is treated as the filing date for the application processed by India as designated office. On these facts, Rule 24B(1)(vi) preserves the earlier examination-request period.

The calculation is therefore:

  • Relevant priority date: 1 February 2023.
  • Applicable transitional period: 48 months.
  • Calendar date reached by adding 48 months: 1 February 2027.

The 31-month date would have been 1 September 2025, but that is not the applicable deadline on the facts assumed above.

Practical safeguard: If the transition analysis or application record is unclear, do not wait for a final view before acting. Where legally and procedurally available, arrange filing of Form 18 immediately and document the basis for the deadline assessment. Confirm the relevant date against the PCT record and Indian application details.

National-phase entry and examination are separate requirements

For national-phase applications governed by the amended 31-month period, the national-phase entry deadline and the examination-request deadline may fall on the same date, calculated from the priority date. They remain separate procedural requirements: entering the Indian national phase does not itself constitute a request for examination.

Do not assume that an extension or remedy relating to national-phase entry automatically extends the examination-request deadline. The relevant provisions must be considered separately and should not be relied on an extension without a clear legal basis.

Special application types

Rule 24B contains specific provisions for further applications under Section 16 and applications affected by secrecy directions. For a further application under Section 16, Rule 24B(1)(iv) provides a calculation involving 31 months from the relevant filing or priority date and six months from filing the further application, whichever is later.

Patents of addition and other special cases should be checked against the provision applicable to the particular application.

What if the deadline falls on a closure day?

Do not assume that every deadline falling on a Patent Office holiday automatically moves to the next working day. Check the governing provision, applicable date-counting rules and any relevant official notice or direction. If an extension or condonation mechanism is available, confirm its conditions and file within the permitted period rather than relying on an assumed holiday adjustment.

Consequences of missing the deadline

Section 11B(4) provides that if a request for examination is not made within the prescribed period, the application is treated as withdrawn by the applicant.

Practitioners should not assume that a routine extension or condonation request will revive an application after the examination-request period has expired. Any proposed remedy requires a specific legal basis.

3. Who qualifies for Form 18A?

Rule 24C(1) specifies the grounds on which expedited examination may be requested. Eligibility should be assessed against the actual applicant named in the patent application, not merely its parent company, shareholder, investor, or commercial partner.

A. Private applicants and international applications

Category

Eligibility and evidence to check

Indian startup

Rule 2(fb) covers an entity in India recognised as a startup by the competent authority under the Startup India initiative. Obtain and verify the recognition evidence and ensure that the patent applicant is the qualifying entity.

Foreign startup

Eligibility depends on the applicant satisfying the operative definition of ‘startup’ in Rule 2 of the Patents Rules, 2003, read with the applicable Rule 24C requirements. The applicant must also satisfy the current DPIIT/Startup India recognition criteria and submit the declaration and supporting evidence required for the Form 18A request. Foreign incorporation, youth of the company, or a self-description as a startup is not sufficient. Before advising eligibility, verify the current DPIIT criteria, the applicant’s incorporation date, and turnover, whether any DeepTech-specific criterion applies, and the exact declaration and documentary requirements in the current Form 18A and Patent Office practice.

Small entity

Rule 2(fa) links the definition to the investment limit specified for a medium enterprise under Section 7(1) of the Micro, Small and Medium Enterprises Development Act, 2006. With effect from 1 April 2025, the investment limit for classification as a medium enterprise is ₹125 crore, as revised by Notification S.O. 1364(E) dated 21 March 2025 issued by the Ministry of Micro, Small and Medium Enterprises. Because Rule 2(fa) refers to the investment limit applicable to a medium enterprise, eligibility should be assessed by reference to the operative notification and the applicant’s investment evidence, rather than by a generic SME label or turnover alone. The definition in Rule 2(fa) expressly refers to investment; do not describe annual turnover as a separate condition under that clause without a specific legal basis. For foreign applicants, obtain evidence that supports eligibility under the applicable Indian definition; a foreign SME label alone is not conclusive.

Female natural-person applicant

Where the applicant is a natural person, or all joint applicants are natural persons, at least one applicant must be female. A female shareholder or director does not make a corporate applicant eligible under this ground.

India as ISA/IPEA

Rule 24C includes cases where India was indicated as the competent International Searching Authority or elected as the International Preliminary Examining Authority in the corresponding international application. The relevant PCT documents must establish this. This is a PCT-stage consideration, not a status that can simply be added during Indian national-phase prosecution.

Qualifying international arrangement

The applicant must qualify under an arrangement for processing patent applications pursuant to an agreement between the Indian Patent Office and a foreign patent office. Verify that the arrangement is in force and covers the applicant and application concerned.

Foreign startup declaration and criteria: The wording of Rule 2(fb) expressly requires a foreign entity to meet the Startup India criteria for turnover and period of incorporation or registration and to submit a declaration to that effect. The Startup India website currently describes a general recognition period of up to 10 years and a turnover ceiling below ₹200 crore, with different treatment for DeepTech startups. Before relying on these figures for Form 18A, check the current notification and the exact declaration or supporting-document requirements applicable to the foreign applicant. Do not assume that a foreign company automatically qualifies simply because it is young or small.

Small-entity caution: The patent-rule definition is not identical in wording to a generic commercial description of an SME. Rule 2(fa) refers to the investment limit for a medium enterprise. The current medium-enterprise investment limit is ₹125 crore. Because the legal definition and proof requirements should be applied to the specific applicant, do not certify eligibility solely on the basis of a marketing description or an unverified foreign classification.

Category

Eligibility and evidence to check

Government department

Evidence establishing that the applicant is a department of the Government.

Institution established by statute and owned or controlled by Government

Establishing legislation and documents demonstrating the required government ownership or control.

Government company

Corporate records establishing that the applicant meets Section 2(45) of the Companies Act, 2013.

Government-financed institution

Official institutional or financial records demonstrating that the institution is wholly or substantially financed by the Government.

Application relating to a notified sector

Identify the operative Central Government notification and demonstrate that the application falls within its scope. Do not assume that a sector qualifies without identifying the notification.

Universities and research institutions: Public universities and institutes, including IITs and central or state universities, may qualify where they satisfy the statutory-institution, government-ownership/control, or government-financing grounds. A private university does not qualify merely because it is an educational institution. Its status must be tested against the actual Rule 24C grounds.

Educational institutions may qualify for certain fee concessions under the patent rules, but educational-institution status is not, by itself, a standalone ground for expedited examination.

Quick-answer table for foreign associates

Applicant profile

Likely route

Main issue to verify

Large foreign corporate

Form 18, unless another Rule 24C ground applies

Commercial urgency alone is insufficient.

Foreign SME

Form 18A only if it satisfies the applicable Indian small-entity definition

Investment evidence and required form/documentation.

Foreign startup

Form 18A may be available if the foreign-entity definition is satisfied

Current turnover and age criteria; required declaration and evidence.

Indian public university or institute

Form 18A may be available

Establish the statutory, government-control or government-financing ground.

Private university

Form 18A only if another Rule 24C ground applies

Educational-institution status alone is insufficient.

Female individual inventor

Form 18A if the natural-person applicant conditions are met

Confirm the applicant structure, particularly for joint applicants.

Japanese applicant with a Japanese grant

Do not assume a current PPH route into India

Assess other Rule 24C grounds or use Form 18.

Accuracy of eligibility declarations

A Form 18A request should not be based on an unverified assumption about the applicant’s status. A deficient request may lose the expedited route, and an incorrect claim may invite scrutiny of the asserted status and the supporting documents.

Rule 24C(4) provides a practical fallback: where an expedited-examination request does not comply with the Rule, it is processed under Rule 24B, the applicant is informed, and the request is deemed to have been filed on the date the Form 18A request was filed. This does not mean that an applicant should deliberately file an unsupported request or assume that every defect can be cured without consequence.

The applicant and filing agent should verify the underlying facts, retain the supporting records, and ensure that the declaration and form accurately reflect the applicant’s legal status. A careless or knowingly inaccurate eligibility assertion may create professional and client-management risks in addition to the loss of the intended procedural advantage.

4. Choosing the route: Form 18A, Form 18 or early publication

This decision sequence can be used as follows:

Step

Question

Action

1

Does the applicant satisfy a Rule 24C ground, supported by appropriate documents?

If yes, consider Form 18A. If no, file Form 18 within the applicable period.

2

Has Form 18 already been filed?

If the applicant later qualifies, assess conversion under Rule 24C(2), including the applicable fee and documents.

3

Is the application unpublished, with no Form 9 request already filed?

If Form 18A is being filed, Rule 24C(3) requires an accompanying request for publication under Rule 24A.

4

Is early publication commercially justified?

Consider Form 9 and weigh the potential benefits against confidentiality and opposition risks.

Conversion from Form 18 to Form 18A

Rule 24C(2) allows a request for examination filed under Rule 24B to be converted into an expedited-examination request by paying the relevant fee and submitting the required documents, provided the applicant satisfies Rule 24C(1).

The Rule does not set out a simple universal cut-off such as “before the FER.” If an examiner’s report or First Examination Report has already issued, practitioners should assess the application’s procedural status and current Patent Office practice before advising that conversion remains available.

Fees and e-filing

Form 18A is filed electronically and carries a higher prescribed fee than ordinary Form 18. The applicable fee depends on the applicant category and filing particulars. Check the current First Schedule before submitting either request; do not rely on a historic fee table.

Current status of PPH arrangements with India

The JPO–IPO Patent Prosecution Highway pilot was terminated on 20 November 2022. The Japanese Patent Office states that the two offices stopped accepting applications under that pilot after the termination date. A Japanese grant therefore does not, by itself, create a current PPH route for expedited examination in India.

Rule 24C refers to qualifying arrangements between the Indian Patent Office and foreign patent offices. Practitioners must identify an operative arrangement before relying on that ground. A foreign office’s PPH arrangements with other countries do not automatically extend to India.

5. Early publication: timing, fees and opposition exposure

Under Rule 24, patent applications are ordinarily not open to the public for 18 months from the filing date or priority date, whichever is earlier. Rule 24A provides for a request for early publication in Form 9.

The Rules state that publication ordinarily takes place within one month after expiry of the 18-month period or within one month of the request for publication, as applicable. The prescribed Form 9 fee should be checked against the current First Schedule.

National-phase applications: what to check

For a PCT national-phase application, publication should be checked against the Indian application record and the relevant publication entry. Do not assume that the international publication automatically answers every question about the Indian national-phase application’s publication status.

A practical sequence is:

  1. Identify the Indian national-phase application number and check its status in the Patent Office records.
  2. Check whether the Indian application has already been published under Section 11A(2), and record the publication details.
  3. Check whether a Form 9 request for publication has already been filed.
  4. If filing Form 18A, except where the application has already been published under sub-section (2) of section 11A or a request for publication under rule 24A has already been filed, a request for expedited examination shall be accompanied by a request for publication under rule 24A.

Rule 20 governs the national-phase time limit for a PCT application. It is separate from the examination-request requirement under Section 11B and Rule 24B: entering the Indian national phase does not itself amount to filing Form 18 or Form 18A. The national-phase deadline, examination-request deadline, and publication position under Rules 24, 24A and 24C(3) should therefore be assessed independently.

The commercial trade-off

Publication has consequences beyond examination timing:

  • Section 11A(7) addresses the applicant’s rights from publication, subject to the statutory conditions. Infringement proceedings cannot be instituted until the patent is granted.
  • Publication opens the possibility of a pre-grant opposition under Section 25(1), subject to the statutory requirements.

Early publication may be useful where a client wants the application to become public sooner. It should not be contemplated without considering confidentiality, competitive exposure, and the possibility of opposition.

6. What happens after Form 18A is filed?

Rule 24C prescribes the following timeframes for key examination stages:

Stage

Prescribed timeframe

Examiner’s report

Ordinarily one month, not exceeding two months from reference by the Controller

Disposal of examiner’s report

One month from receipt by the Controller

First statement of objections

Within 15 days from disposal of the examiner’s report

Time to put the application in order for grant

Six months from issuance of the first statement of objections

Further extension

Up to three months by Form 4 and the prescribed fee, requested before the applicable period expires

Disposal after the response or final compliance deadline

Three months from the relevant date under Rule 24C(12), whichever occurs earlier, subject to the pre-grant-opposition exception

These are prescribed procedural timeframes, not a guarantee of a grant date. Hearings, amendments, post-hearing orders, and other prosecution events may affect the overall timeline. Rule 24C(12) expressly excludes cases involving a pre-grant opposition from its stated disposal timeframe.

If a competitor files an opposition, the expected time advantage may be reduced. The applicant should therefore be prepared to address opposition-related issues rather than assume that the expedited route compresses every subsequent stage.

7. Prosecution management: Form 3 and foreign prosecution information

A faster examination timetable makes early information collection especially important for international portfolios.

Initial Form 3: the six-month period

Rule 12(1A) states:

“The period within which the applicant shall file the statement and undertaking under sub-section (1) of section 8 shall be six months from the date of filing the application.”

The Explanation to Rule 12(1A) adds:

“For the purpose of this rule, the period of six months in case of an application corresponding to an international application in which India is designated shall be reckoned from the actual date on which the corresponding application is filed in India.”

Accordingly, for a PCT national-phase application, the initial six-month Form 3 period is calculated from the date the corresponding application is actually filed in India, not from the international filing date.

Updated foreign-application information

Rule 12(2), as amended in 2024, requires the applicant to provide the relevant updated foreign-application details within three months from issuance of the first statement of objections under Rule 24B(3) or Rule 24C(8).

Rule 12(4) permits the Controller, for reasons recorded in writing, to direct the applicant to furnish a fresh Form 3 within two months from the communication. Rule 12(5) permits the Controller to condone delay or extend the Form 3 filing period by up to three months on a request in Form 4.

For expedited applications, the FER may arrive quickly. Foreign application numbers, prosecution status, and relevant examination information be collected before the FER is issued, rather than waiting for the response deadline to begin.

A prosecution checklist should track:

  • the applicable Form 18 or Form 18A deadline;
  • publication status and any Form 9 requirement;
  • eligibility evidence and Form 28, where applicable;
  • the initial Form 3 deadline and the later update following the FER;
  • the FER response deadline and any extension;
  • hearings, opposition, and post-hearing steps.

8. Conclusion: the practical strategy for applicants who do not qualify

The correct route depends on the applicant’s legal status, the relevant application dates, and the procedural history.

If the applicant qualifies under Rule 24C, Form 18A may offer a faster examination process. If not, the practical course is to file Form 18 within the applicable statutory period, consider early publication where justified and manage prosecution documents and deadlines proactively.

For foreign associates, the key safeguards are to distinguish the national-phase entry deadline from the examination deadline, apply the 2024 transitional provision correctly, verify any claimed startup or small-entity status and obtain foreign prosecution information early enough to meet the Form 3 requirements.

The objective is not to promise a fast-track outcome where the Rules provide none. It is to select the correct procedural route, preserve the application and prevent avoidable delay.

Legal note: This article is for general information and is not a substitute for advice on a particular application. Check the applicable Gazette notifications, current First Schedule fees, applicant documents, and application record before taking action.

Last verified: 17 October 2026. The official consolidated e-version of the Patent Rules warns that Gazette notifications prevail in the event of any inconsistency. Recheck the relevant Gazette and current Patent Office instructions before publication and before relying on a deadline or eligibility declaration.

Frequently Asked Questions (FAQs)

1. What is the difference between Form 18 and Form 18A?

Form 18 is used to request ordinary examination of an Indian patent application. Form 18A is used to request expedited examination where the applicant satisfies an eligibility ground under Rule 24C and submits the required documents and fee. Form 18A does not guarantee that the patent will be granted.

2. Can a large foreign company request expedited examination in India?

A large foreign company cannot qualify merely because it needs a patent quickly. It must satisfy one of the grounds prescribed under Rule 24C, for example, an applicable ISA/IPEA ground or an operative international arrangement (for example PPH, or other agreement). If no ground applies, the usual route is Form 18.

3. Can a foreign startup or foreign SME file Form 18A?

Potentially, yes, but foreign incorporation or an overseas SME classification is not sufficient by itself. The applicant must meet the applicable Indian patent-rule eligibility criteria and provide the required evidence or declaration. Eligibility should be verified before claiming the expedited route.

4. Does an Indian university automatically qualify for expedited examination?

No. Educational-institution status alone is not a standalone ground under Rule 24C. A public university or institute may qualify if it satisfies a separate government-related category, such as the applicable statutory-institution, government-control, or government-financing ground. The institution’s legal status and supporting records should be checked.

5. Can an applicant convert Form 18 into Form 18A later?

Rule 24C(2) permits conversion of a request for examination filed under Rule 24B into an expedited request, subject to eligibility, the prescribed fee, and the required documents. If examination has already progressed, the application’s procedural status and current Patent Office practice should be checked before advising that conversion is available.

6. Does filing Form 9 expedite examination?

No. Form 9 requests early publication; it does not itself request expedited examination. An eligible applicant seeking expedited examination must separately comply with Rule 24C, including the Form 18A requirements. Where Rule 24C(3) applies, Form 18A must be accompanied by a publication request.

7. What happens if the applicant does not file Form 18 within the deadline?

Under Section 11B(4), failure to request examination within the prescribed period results in the application being treated as withdrawn by the applicant. The applicable deadline must therefore be calculated carefully, particularly for applications affected by the 2024 transitional provisions.

8. Is the examination deadline always 31 months for a PCT application entering India?

No. The applicable period depends on the filing date and the transitional provisions. For applications filed before the Patents (Amendment) Rules, 2024 commenced on 15 March 2024, the earlier period may continue to apply. The international filing date, priority date and Indian national-phase record should be checked before calculating the deadline.

9. Does a PCT application automatically count as a request for examination in India?

No. Entry into the Indian national phase and filing a request for examination are separate procedural requirements. The applicant must ensure that the appropriate examination request is filed within the applicable period.

10. When is the initial Form 3 due for a PCT national-phase application?

Under Rule 12(1A), the initial Form 3 is generally due within six months from the filing date. For a corresponding international application designating India, the Rule specifies that the period is reckoned from the actual date on which the corresponding application is filed in India.

11. Does expedited examination guarantee a patent grant within a fixed period?

No. Rule 24C prescribes timeframes for specified examination stages, but the overall outcome may depend on objections, amendments, hearings, opposition, and other procedural events. Expedited examination should be understood as a faster examination process, not a guarantee of grant.

12. Is the India–Japan Patent Prosecution Highway route currently available?

The JPO–IPO PPH pilot ended in November 2022. A Japanese patent grant should not be treated as creating a current PPH route into India. Before relying on any international-arrangement ground under Rule 24C, verify that the relevant arrangement is currently in force and applies to the application concerned.

Source list

Primary Indian official sources

  1. Patents Act, 1970 — Section 11B, Request for examination: https://ipindia.gov.in/acts/patent-act-1970/section-11Bipindia.gov
  2. Patents Rules, 2003 — Rule 24C, Expedited examination: https://ipindia.gov.in/acts/patent-rules-2003/rule-24cipindia.gov
  3. Patents Rules, 2003 — Rule 12, Statement and undertaking regarding foreign applications: https://ipindia.gov.in/acts/patent-rules-2003/rule-12ipindia.gov
  4. Patents (Amendment) Rules, 2024 — Gazette copy, substituting 31 months for 48 months in Rule 24B: https://ipindia.gov.in/frontend/pdf/patents/rules/1_83_1_Patent_Amendment_Rule_2024_Gazette_Copy.pdfipindia.gov
  5. IP India — Patent Rules resource page, listing the 2024 Amendment Rules published on 15 March 2024: https://ipindia.gov.in/storage/uploads/docs-operator/17e7b633-4b6f-4737-9408-8c8fe72c9cfc.pdf
  6. IP India — Patent FAQs, confirming the 31-month RFE period and Form 18A/Rule 24C route: https://ipindia.gov.in/frontend/pdf/patents/Final-FREQUENTLY-ASKED-QUESTIONS-PATENT.pdfipindia.gov
  7. IP India — Form 18A: https://ipindia.gov.in/frontend/pdf/patents/schedules/Form_18A.pdfipindia

Foreign-official and international sources

  1. JPO — India–Japan PPH pilot termination: https://www.jpo.go.jp/e/system/patent/shinsa/soki/pph/japan_india_highway.htmljpo.go
  2. WIPO PCT Applicant’s Guide — India, confirming the 31-month examination-request framework and references to Section 11B, Rule 20(4)(ii), and Rule 24B: https://pctlegal.wipo.int/eGuide/view-doc.xhtml?doc-code=IN&doc-lang=enpctlegal.wipo

Startup and MSME sources

  1. Startup India — DPIIT recognition criteria, including 10/20-year and ₹200/₹300 crore thresholds: https://www.startupindia.gov.in/content/sih/en/startupgov/startup_recognition_page.htmlstartupindia.gov
  2. DPIIT — Tax Playbook, describing DPIIT startup recognition and eligibility criteria: https://www.dpiit.gov.in/static/uploads/2026/06/481b403f55097f401d2a34d9baa4afa3.pdfdpiit.gov
  3. PIB — Revised MSME classification effective 1 April 2025, including ₹125 crore medium-enterprise investment limit: https://www.pib.gov.in/PressReleasePage.aspx?PRID=2209712pib.gov
  4. PIB — Notification S.O. 1364(E), dated 21 March 2025, revising MSME eligibility criteria: https://www.pib.gov.in/PressReleasePage.aspx/pib.gov.in/Pressreleaseshare.aspx?PRID=2118292

Disclaimer: This article is intended for general educational and informational purposes only and does not constitute legal advice. The law and applicable procedures may change, and readers should seek professional advice based on their specific circumstances.

Published on IP Anchor, the InKnowBiz Associates knowledge centre.

Share