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May 14, 2019May 14, 2019

Procedure For Mutual Fund Registration in India

For Registration of Mutual Fund Registration in India Form-A is to be submitted.

A mutual Fund is established as a Trust which has sponsors, Trustees, Asset Management Company, and custodian. Sponsors and trustees are there to work as a promoter of a company. And also trustees hold its property for the benefits of the unit holder.

Types of Mutual Funds

Open Ended- It is a collective investment scheme that can issue or redeem shares at any time. An investor will generally purchase share in the Fund directly from the Fund itself, rather than from the existing shareholders.

Close Ended Mutual Funds- It is a collective scheme model based on issuing of fixed number of shares which are not redeemable from the funds. Unlike open ended funds, new shares in a close ended shares are not created by managers to meet demand from investors.

Interval Mutual Funds- It is a Non-Traditional type of closed end mutual funds that periodically offers to buy back a percentage of outstanding shares from the shareholders. Shareholders are not required to sell their shares back to the fund.

Key Points for Mutual Funds Registration

All Mutual Funds should be registered as Trust under Indian trust Act, 1882.
A separate AMC should be registered. The net worth of AMC must be INR 5 Crores.
Investors of Mutual Funds re called as Unit Holders.
Basket of Securities is called as Portfolio.
Managed by Fund Manager.
Value of each unit is called a Net Asset Value (NAV).
An organization that manages the investments is called as Asset Management company.
The sponsor should contribute at least 40% to the Net worth of AMC.
Appointment of custodian in order to secure the securities.
Should be carrying on business in financial services for a period of not less than 5 years and the net worth should be positive.
Applicant has to be fit and proper person with a soundtrack.
The main objects of the MOA of the sponsor company should permit the mutual funds activities.

Prerequisites for investing in Mutual Fund Plan-

Bank Account
Demat Account with Broker
Documents or KYC to be enclosed
Aadhar linkage of the accounts.

Documents required for Mutual Fund Registration

A complete list of all associate companies/ Group Companies/ subsidiaries registered with SEBI in any capacity along with their Registration Numbers.
List of instances of Violation/ non-adherence to any security related regulations enforced by any regulatory agency in India or abroad and whether any measure has been taken by you in this regard.
A Declaration that the sponsor company or the Directors have not been found guilty of fraud/ misconduct etc.
Details of registration of any of the companies with the RBI as NBFC or any other capacity.
Two sets of MOA and AOA of AMC and Trustee Company
A Detailed Business Plan
A detailed note on the infrastructure employed by AMC.
Auditor’s Certificate
RBI/ other Regulators approval for the purpose of sponsoring Mutual Funds
Executed copies of Trust Deed and Investment Management Agreement
Undertaking from sponsor to provide additional capital o AMC, till its operations breakeven in order to protect the interest of Unitholders.

Applicant ha sto provide all the required information within 30 days from a receipt of a communication from SEBI, failing which case may be considered as Closed.

May 3, 2019

Types of Trademark Application in India

Before the Advent of new TM rule, 2017, there were separate applications which had to be filled for each of the below mentioned Types of trademarks and there were separate forms for single class and multi-class applications, also depending upon whether priority was claimed or not. The type of the application would depend upon factors like the type of mark that is to be filled, single or multi class, priority or not, an application could be fro-

Normal Trademark- A normal Trademark Application to be filed for a word, Device or any other combination thereof.

Certification Mark- A certification mark is defined under Section 2(e) of the Act, “Certification Trademark” means a mark capable of distinguishing the goods or service in connection with which it is used in the course of trade which are certified by the proprietor of the mark in respect of origin, material, mode of manufacture of goods or performance of service not so certified and registrable as such under chapter IX in respect of those goods and services in the name, as proprietor of the certification trade mark, of that person. In short it is a mark certifies the characteristics like quality, origin etc of other goods or services. Example ISI mark.

Collective mark- As the name suggests, where a mark belongs to a collective group or association of persons it is called as collective mark. Example Confederation of Indian Industry (CII).

Series mark- Where the trademark applied applied for, is in the form of a series. In other words, the primary element of a mark might be used used/ intended to be used in several forms/ways by the proprietor and instead of filing separate applications for each, it is possible to file them as a series. For example, McDonalds has series mark incorporating the term “MC” +Like Mcchicken, Mc Cafe, MS Donuts etc.

Currently all the above applications could be filed under form TM -A.

Generally a Trademark application can be filed on the following basis-

Indian Application- this is the Application form directly filed in one of the IP offices in India and also Online Application can be filed.

International Applications- India Acceded to the Madrid Protocol and with effect from July 8, 2013 it is possible to designate India in an international application. Similarly it is also possible to file online an international application under the Madrid Protocol throgh the Indian Trademark Office.

May 1, 2019

Using Copyrighted Music In Videos: When Is It legal?

Copyright Law is one of the most grayest area of internet and violations happens more often than a troll comment gets posted on Youtube. Well may be not, Copyright laws can be quite complicated and confusing to navigate if you don’t know how laws are applied to your particular situation.

Often creators don’t even realize that they are actually violating the copyright laws. Following are the steps which can help individuals to earn money from the works you produce.

In this blog we will discuss, legal implications of using copyrighted music in your videos, and confirm royalty free, public domain options.

What Audio can you use and when?

The easiest way to avoid copyright violations is to create 100% original content. But what about using sound effects or a soundtrack in your video? Whether an individual can use soundtrack in their videos hassle free?

Examples would include having the entire track from Justin Bieber’s Baby playing in the background of your latest video. To that end any person can use these videos but prior permission is required to be taken from their original creator if the song is already in public domain.

When is it ok to use Another creator’s work?

It is a complicated topic but if you want to use music that someone else has created then you will need to know the legal implications of doing so. Obtaining permission really depends on the specific piece itself and whether it needs a License or not?

In the purest sense, the only time that you do not need to secure special permissions to use a work is when what work is in public domain. Some older work have made their way into public domain and according to the public domain information projects that includes: any song or published work published in 1922 or earlier is in public domain then taking of permission is not needed in USA.
If the work is already in public domain then you will need to obtain the license to use the work of original creator.

Following sites can be used for royalty free and there are websites available for it:-

Royalty free is attractive because the legal responsibilities with it are completely minimized. It is the closest you can get to the Public Domain, yet still retain some legal rights if you are the original creator of the song. The nice thing here is that your music or work can become widely used and gain exposure for original creator, yet it benefits the public at large with a fress service. These works re free and allow you to work or use them without penalty or fees. Each site may have some stipulations on the way in which you use the work, so be sure to use the type of license they grant. Some good examples of Royalty free sites are as follows:-

The Public Domain Project
Youtube Audio Library
Incompetech.Com
Audio Micro
FreePD.com
www. Audionautix.com

May 1, 2019

Requirements for your Design Registration

Novelty

In order to be able to protect your Design, it must be new. A design is considered as new if no other identical design has been made publicly accessible before the filing date or priority date. A Design is considered as identical to another Design if they only differ in unimportant respects.

Publicly accessible

A Design Is considered to be publicly accessible if it has been made public in connection with a registration or in some other way. The same applies if your Design has been displayed, used in the professional capacity or become known in some other way.

However, your design is considered to be publicly accessible if Trade groups in the sector (within the European Economic Area) could not reasonably, in their normal business operations, have known about the publication of Design.

Novelty Time Limit

Neither is a Design considered to have been made publicly accessible if it has been made in Public, or in some other way become known, by the Designer within a period of 12 months before the Filing date or priority date.

Individual character

In Order to protect your Design, it must also have individual character. A Design has individual character if the overall impression differs from previously known Designs. It is not possible to protect your designs that is so simple and common place that it should be available for everyone to use. For Example, if something is made simply of geometrical shapes or simple striped and checked patterns. As a rule, it is not enough to just redesign an old Design.

Other requirements

It is not possible to register a Design, that without permission includes:

A nation coat of arms, national Flag or other State Emblem.

A national control or guarantee designation, another designation that refers to swedish state and as such gives the design an official character, a Swedish municipal coat of arms, an international Designation that is protected according to the act on the protection of coats of arms and certain other official designations or something that can easily be mistaken for a coat of arms, flags, emblem or Designation.

No Design that are contrary to morality or public order be registered.

Important to consider

BIATConsultant at any time can revok Design protection after opposition if it is found that the design, without permission, includes someone else’s

Protected company
Trademark
Portrait
Family Name
Artist Name
Copyright protected work or something that infringes someone else’s Copyright

May 1, 2019

How to avoid copyright infringement when creating you android app content

When you decide to create an Android app, it is important that your content is interesting, entertaining, or informative else you will find no one wants to actually use you app.

It is very simple to look into the vast amount of content on the web and simply copy it to you own app. However, have you considered the fact that this is illegal? Today in this blog we will discuss things about Protection from Copyright Infringement while creating you Android app content.

What is Copyright?

Copyright means that the work which is created by the holder is creative and must be original piece of work, be it a written article, a photo, a song or a game, only you have the right to reproduce the work or to give permission to someone else to use your work. You cannot claim copyright on a fact or an idea unless the idea has been published or is in a written format.

How can you avoid infringing on copyright laws

Create your Own Content- his is a simple answer, if you write your own content and use your own images you will not be infringing upon anyone’s else’s work, not only that you will be producing work that you will have rights over.

Give Credit- even if you are writing in your own words, many ideas and thoughts are based upon other’s ideas and thoughts, it is always recommendable and appreciable that you give thanks to your sources so that in future they cannot claim for not taking the prior permission from them.

Public Domain- The internet is widely accepted as a public domain due to its vast audience, however, this where people are mistaken. The contents provided on the internet are still protected by Copyright laws and it is important to take permission from the original holders.

Fair Use- If you are using snippets of an article, video, or image to get an idea across then this may be seen as using the materials within the powers of free speech in order to get you ideas of views across. This means that you are not replicating the works, but you are only using these work for only background purposes and not for commercially exploiting. For Eg. Copying of Book for a research purpose never comes under copyright infringement as an individual is not using for commercially exloiting it.

April 23, 2019

Chowkidar Remark made in the heat of Political Campaign, Rahul gandhi tells SC

Congress President “ Rahul gandhi” said that the Chowkidar Remark was made by him in the heat of the political campaign and he also clarified that he did not have the slightest intention to bring SC into the political arena or disrepute.

On April, 15 the apex court had asked Gandhi’s explanation on the petition filed by the BJP MP Meenakshi Lekhi, who had sought criminal contempt against the congress president for wrongfully attributed statement to the apex court. Senior Advocate Mukul rohatgi and appeared on behalf of Lekhi and told CJI- led bench that congress president had made a remark that the SC has said “ Chowkidar Chor Hai” in the verdict in Rafale Review delivered on April, 10.

In the Affidavit filed today, Gandhi has clearly said that he has made a statement without going through the actual order and in the head of Political campaign he passed such comment on the BJP.

He as written following things in his affidavit?

“ At the time of and in my statement, the issues relating to court proceedings unfortunately got juxtaposed and mingled with a political slogan being used extensively by answering Respondent’s party as well as answering Respondent for the last several months, which is a matter of intense and frenzied public debate during the ongoing Lok Sabha elections” “It is unfortunate that this slogan got intermingled with my comments on and references to the Apex Court’s order dated 15.04.2019”

“It has been used (and misused) by my political opponents to project that I had deliberately and intentionally suggested that this Court had said Chowkidar Chor Hai! Nothing could be farther from my mind. It is also clear that no court would ever do that and hence the unfortunate references (for which I express regret) to the court order and to the political slogan in juxtaposition the same breath in the heat of political campaigning ought not to be construed as suggesting that the court had given any finding or conclusion on that issue”

“As a responsible political and public figure as also as the head of a 130 year old political party, the answering Respondent does understand that the said juxtaposition of the political and legal stands has been fully clarified by the order of this Hon’ble Court dated 15.04.2019 to which the answering Respondent humbly bows down”

This is how Congress President had taken his words back and said sorry.

April 17, 2019

How to get BIS certification in India easily

It is quite vital to ensure that the products that we are using are safe to use and are good in quality. Keep same into consideration, an international agency in Geneva, Switzerland, established an organization called the International Organization for Standardization ( ISO).

India is also member to it and that is called Bureau of Indian Standards (BIS). Products adhering to the standards mentioned by BIS are certified. The BIS reviews its standards in every 5 years.

If you want BIS consultation then you must consult, BIATConsultant. BIATConsultant is a leading consultant that offers plethora of services to its client such as Company Registration, GST Registration, Trademark Registration etc.

Now, the question that would be arising in your mind may be why you need to have BIS Registration. Here is the solution for that, in this blog we will discuss about BIS certification and its purpose.

What is the purpose of BIS Certification

Basically BIS works towards maintaining the quality, safety and reliability of products in India. The basic purpose of BIS is to test samples of products during the preliminary and surveillance operations. And therefore several Branch laboratories is being established in the country.

BIS Registration is encouraged by the Government for the following purposes:-

Protecting the consumers from Hazardous products
Providing a safeguard to a public health
Providing quality assurance
Promoting consumer confidence

What Activities does BIS Oversee?

Given below are the following activities that BIS look after:-

Compulsory registration Scheme
Foreign Manufacturers Certification Scheme
Hall marking scheme
Standards formulation
Product Certification Scheme
Laboratory Services
Laboratory Recognition Scheme
Sale of Indian Standards
Sale of Indian Standard

Training services at national and international level
Information services
Consumer affair activities
Promotional activities

Who can apply for BIS Certification?

Here are the List of people or group who can apply for BIS registration:-

Manufacturers of Notified products established in India or outside the country under the Compulsory Registration scheme (CRS)
Separate registration for products producing at different locations
Separate registration for each brand producing at the same location is required to have a BIS certification.

There are various schemes that can help certified users.

Steps for BIS certification

The certification process is simple and they are as follows-

Sign in with User id and Password. If you are new user then click, new user.
The next step is to fill form VI.
Then you are required to make payment as required.
After making the payment you have to fill the form fields as required and then click submit button.
You will receive an auto generated mail with the Application Number.
Submit the hard copy of the application within 15 days, test report in original, which must not be older than 30 days, should be submitted with the application. ( test report must be from a recognised BIS labs).
BIS will scrutinise the application. In case of any query or objection they have to submit their reply online.
Once their objection is addressed and affidavit cum undertaking is submitted, Registration is granted .

Documents Required for BIS Registration:-

Following are the documents which are required for BIS registration and they are as follows-

Application form as per the prescribed format is to be given.
Self evaluation report as per the described format.
Original test reports from the recognized BIS laboratories, not older than 30 days. It must mention all the requirements as per the relevant category.
A scanned copy of the acknowledgment received from the portal screenshot of the online file submission.
Address proof that could be business license or any document issued by the government
Demand draft along with the prescribed fees along with the Xerox of DD and NEFT details.
The undertaking document
Affidavit as per Form C

April 13, 2019

How To Register A Company In India From USA

In this blog we will discuss that how a Foreigner/ Non resident Indian can register a company easily in India .

An Applicant can apply for Company Registration in India either Online or Virtual , and can easily get its company incorporated in India .

How to register a company in India from USA

The very first step to start with the registration process of company is to decide the name of your business entity i.e. firstly name of the Business Entity is to be chosen before applying for company registration. You can Register Private Limited Company, LLP, Partnership etc in India from USA completely online. According to BIATConsultant , it is advisable to register a LLP or a Private Limited Company in India since these requires very minimal legal requirement in India , and can be carried on in India with minimum requirement .

Conditions for Registration of a Company in India from USA

There are certain conditions which needs to be fulfilled in order to start a Company in India right from sitting in USA:

Firstly you need to make sure that there should be One Indian Resident to be a Director of the said company ( in case you don’t have , don’t worry , BIATConsultant will provide you with sleeping director for the same at initial stages) along with his/her documents and KYC details in order to get DIN Number and DSC (Digital Signature ) Number in India.
Secondly, Foreign Direct Limit is to be checked, as in case of formation of a company. If the sector comes in Automatic routes, it will not require any prior permission of RBI. however, if the sector belongs to 100% FDI route, prior permission of concerned ministry of Central Government or RBI is required to start a business and name application needs to be done for company along with the preparation of MOA, AOA of the company.
Thirdly , you have to make sure that you have all the documents in place for company registration and all documents are notarised from your local country and you must send all the necessary documents in well scanned format to a business consultant who is applying for the same .

Documents required to Register a Company in India from USA

Here are the list of documents which are required to register a Company in India from USA:-

Valid Passport
Driving License from issuing country
Voter Id of the issuing country.
Social security Number(SSN)
Bank Statement of last 6 month
Photographs
A resident permit issued by an Indian embassy ( in case you want to reside )
Copy of valid business visa issued by foreign national

Documents required if a foreign company is trying to register a company in India ( Subsidiary of Company ) :

If any Foreign Company wants to register a company in India then following documents are required and they are follows:

Certificate of incorporation that proves that a company is legally formed and registered.
Board resolution of foreign company
Copies of valid address proof of foreign company

The process of registration of Company in India from USA :

The Applicant must have a valid account with the MCA portal in India ( It is preferred to get help of business consultant to do the same ). And if you are not having a account with MCA portal then you can easily sign up with the portal in order to process the company registration in India.
Firstly, you need to apply form DSC ( Digital Signature Certificate), for this you can directly approach the certified authorities to get DSC registered or otherwise you can directly take help of a professional like BIATConsultant for the DSC.
Once you have made an account with MCA Portal and also DSC is prepared, then you can visit this link of MCA , after which you can apply for the name of the company through Run Form.
The applicant after logging into the account, by entering the name of the business entity he must check that whether that name is available or not, and after choosing the name it has to be submitted through Run form along with the prescribed fees of Rs. 1000/-, after which MCA or personnel of central registration will check for the name, and if the name is unique then they will sanction through MCA within 1 to 2 weeks.
After the Application for Name approval, applicant must apply for DIN Number or Director Identification Number. In order to obtain the DIN Number, you have to fill SPICE Form, and there you need to submit the details of the Director for whom the DIN Number is to be allotted along with the PAN card and passport.
And after the above steps your company will be incorporated and certificate of Incorporation will be issued to you and your company will be formed in India from USA.

The company registration in India is only possible with the help of CA/CPA in India who is registered with MCA Portal , and can aids you with all the documentation process along with after company formation compliance service at nominal cost . Check BIATConsultant.com to know more about it

April 11, 2019

Mandatory filing of DPT 3 for return of Deposits

This is a mandatory Filing of form which is mandatory for the specific companies who have taken loans during the specific period and does not consider them as deposit.

What is DPT- 3

Companies that have taken money or debt from any entity from 1st April, 2018 and 22nd January, 2019 have to file a one time return to MCA. and the return is filed through filling of this form. The applicability of this form is present for all types of debts namely-

Secured
Unsecured
External
Commercial borrowings

Who needs to file form DPT-3?

Companies that have taken money or debt from any entity from 1st April, 2018 and 22nd January, 2019 have to file a one time return to MCA.

Subsidiaries Companies
Holding company
Associate company
Money taken from Directors of the company

Who are eligible to file form DPT-3?

Business entities are liable to file this form

One person company
Private Limited company
Public Limited Company
Section 8 Company

However. Government companies are exempted to file the form DPT-3

Due date to file DPT-3 form

This year filing date of this form is 25th of April, 2019

Documents Required

Following are the documents which are required to file this form and they area follows:

Certificate from the auditor
Deposit Insurance contract
Trust Deed Copy
Copy of the Instrument creating charge ( it is mandatory if Trust deed is there of a company).
A list of depositors- this would include a list of matured deposits that have been issued but have yet to be cleared. It needs to be shown separately.
Details of the Liquid Assets ( Details of assets that can be sold)
Any other Document like an outstanding receipt or money or loan taken by a company which has not been filed or considered as Deposits.

If your company falls under this requirement, then you must consult BIATconsultant for its services.

April 6, 2019

Trademark Class finder

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As per the NICHE classification, Trademark Classes are classified into 45 classes from which class 1 to 34 deals with the goods and class 35 to 45 deals with the services. Each of the trademark class represents a distinct set of goods and services. While filing a Trademark Application, the class of goods and services to which Trademark pertains must be mentioned in the Application. It is important to choose the right class of goods at the time of filing of the Application, otherwise choosing of wrong class of goods can hamper the whole registration process.

Trademark application can be filed in more than one class, if the business if the proprietor is involved in diverse. Further if Trademark is registered in one class, another entity can file a Trademark application in the another class. Filing of Trademark Application under one class does not give exclusivity to the person over the use of the mark. Trademark only gives exclusive right to use the mark to a person only in which class that mark is applied. Here is the list of trademark classes under from which product or services of a person will fall is described here as follows-

Class 1- Chemical used in Industry, Science, photography, Agriculture, horticulture and Forestry; unprocessed plastics; chemical substances for preserving Foodstuffs.

Class 2- Paints; Varnishes; Preservatives against rust and against deterioration of wood; colorants; metals in foil and powder form for painters; printer and artist.

Class 3- Bleaching Preparations and substances for laundry use; cleaning; polishing; abrasive preparations; soaps; perfumery; essential oils; Cosmetics; hair lotions.

Class 4- Industrial oil and greases; Lubricants; Dust absorbing; Wetting and Binding Compositions; Fuels ( including Motor Spirit) and illuminants; Candles; wicks.

Class 5- Pharmaceutical, veterinary and Sanitary preparations; dietetic substances adapted for medical use; Food for babies; disinfectants; fungicides, herbicides.

Class 6- Common Metals and their alloys; metal building material; small items for metal hardware; Pipes and tubes of metals; goods of metals not included in other classes.

Class 7- Machine and machine tools; machine coupling and transmission components; agricultural implements other than hand operated; incubators for eggs.

Section 8- Hand tools and implements ( Hand operated); Cutlery; side arms; razors.

Section 9- Scientific, electric, Photographical, measuring, apparatus for recording, transmission or reproduction of sound or images; data processing equipment and computers.

Class 10- Surgical, Medical, dental and veterinary apparatus and instruments’ artificial limbs, eyes and teeth; orthopaedic articles; suture materials.

Class 11- apparatus for lighting, heating, steam generating, cooking, refrigerating, drying ventilating; water supply and sanitary purposes.

Class 12- vehicles; apparatus for locomotion of land, air or water.

Class 13- Firearms; ammunition and projectiles; explosives; fire works.

Class 14- Precious metals and their alloys and goods in precious metals; jeweller, precious stones; horological and other chronometric instruments.

Class 15- Musical Instruments

Class 16- Paper, cardboard and goods made from these materials; printed matter; stationary; brushes; typewriters and office requisites; plastic materials for packaging.

Class 17- Ruber, asbestos, mica and goods made from these materials; Plastics in extruded form for use in manufacture; pack=king; stopping and insulating materials; flexible pipes.

Class 18- Leather and imitations of leather; animal skins, hides, trunks and travelling bags; umbrellas, parasols and walking sticks; whips; harness and saddlery.

Class 19- Building Materials ( non- metallic), Non- metallic rigid pipes for building; asphalt; pitch and bitumen; non- metallic transportable buildings; monuments not of metals.

Class 20- Furniture, mirrors, picture frames; goods of wood, cork, reed, cane, whicker, horne, bone, ivory, whalebone, shll, amber, mother of pearl, meerschaum or of plastic.

Class 21- Household or kitchen utensils and containers; combs and sponges; articles for cleaning purposes; unworked or semi worked glass; glassware and earthenware.

Class 22- Ropes, strings, nets, tents, awnings, tarpaulins, sails, sacks and bags, paddling and stuffing materials (Except rubber or plastics); raw fibrous textile materials.

Class 23- Yarns and threads, for textile use.

Class 24- Textile and textile goods, not included in other classes; bed and table cover.

Class 25- Clothing, footwear and headgear.

Class 26- Lace and embroidery, ribbons and braids; button, hooks and eyes, pins and needles; Artificial flowers.

Class 27- carpets, rugs, mats and matting; linoleum and other materials for covering existing floors; wall hanging (Non-textile).

Class 28- Games and playthings, gymnastic and sporting articles not included in other classes; decorations for christmas trees.

Class 29- Meat, fish, poultry and game; meat extracts; preserved, dried and cooked fruits and vegetables; jams, fruits sauces; eggs, milk and milk products; edible oils and fats.

Class 30- Coffee, tea, cocoa, sugar, rice, tapioca, sago; bread, pastry and confectionery, ices; honey, treacle; yeast, baking powder; salt, mustard ; vinegar; spices; ice.

Class 31- Agricultural, horticultural and forestry products and grains; Live animals; fresh fruits and vegetables; seeds, natural plants and flowers; food stuff for animals and malt.

Class 32- Beers, minerals and aerated waters, and other non alcoholic drinks; fruit drinks and fruits juices; syrups and other preparations for making beverages.

Class 33- Alcoholic Beverages (Except beers).

Class 34- Tobacco, smokers’ articles, ,matches.

Class 35- Advertising, business management, business administration, Office functions.

Class 36- Insurance, Financial affairs; monetary affairs; real estate affairs.

Class 37- Building construction; repair; installation services.

Class 38- Telecommunications.

Class 39- Transport, packaging and storage of goods; travel arrangement.

Class 40- Treatment of materials.

Class 41- Education; Providing of training; entertainment; sporting and cultural activities.

Class 42- scientific, design and technological services; industrial analysis and research services; design and development of computer hardware and software.

Class 43- Services for providing food and drink; temporary accommodation.

Class 44- Medical services; veterinary services; hygienic and beauty care for human beings or animals; agriculture, horticulture and forestry services.

Class 45- Legal services; security services for the protection of property and individuals; personal and social services rendered by others to meet the needs of the individuals.