Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026tomorrow 15 OCTPF & ESI · Contributions · Sep 2026in 5 days 20 OCTGSTR-3B · Summary return · Sep 2026in 10 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 11 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 20 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 28 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 42 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 50 days
All due dates
Copyright Live

Copyright Office Practice and Procedure Manual (2018), Musical Works: what a musical work is, who its author is, adaptation and arrangement, how it differs from a sound recording, and the registration prerequisites including graphical notation.

A musical work is the composition, including any graphical notation, and excludes words and any action meant to be sung or performed with it. Its author is the composer. An...

Published
Updated
Reading time
7 min
Views
7
Questions
6 answered
  • Expert Reviewed
  • Medium Complexity
Topic
Copyright
Published
October 4, 2026
Last updated
Oct 9, 2026
Reading time
7 min
0:00
Last updated: October 2026Verified against: Government sources

The shortest of the five Manuals, the Musical Works Manual makes one point very clearly: a musical work is the composition itself, shown in notation, and not the lyrics and not the recorded sound. That one idea decides which category a song's parts belong in and what must be filed. The definitions are in section 2 of the Act, explained in our post on section 2, Part 1.

Status. The Manual was published by the Copyright Office in 2018 after public comments on a draft. It is the Copyright Office's guidance and does not have the force of law; the Copyright Act, 1957 and the Copyright Rules, 2013 as now in force prevail. The Office may revise its practice, so check the current position on copyright.gov.in.

What the Manual says a musical work is

Section 2(p) defines it as a work consisting of music, including graphical notation, but not words or actions meant to be sung, spoken or performed with it. The Manual says it receives the full set of rights, like literary, dramatic and artistic works, and that a sound recording is usually based on a musical work, so the sound recording's author needs the permission of the musical work's owner.

The author is the composer (section 2(d)(ii)), meaning the person who composes the music, whether or not he writes it in notation (section 2(ffa)). Joint authors may apply together; a work of joint authorship is one made by collaboration in which one author's contribution is not distinct from the others' (section 2(z)). For the term of protection, the Manual cites section 22: for work published in the author's lifetime, until sixty years from the beginning of the calendar year after the author's death, counted from the last survivor for joint works. Our post on section 22 covers it. If you are about to file, our copyright registration service can help.

Adaptation, arrangement and transcription

For musical works, an adaptation is "any arrangement or transcription of the work" (section 2(a)(iv)). The Manual says copyright subsists in arranging music by adding accompaniments, new harmonies, new rhythm and the like, and in transcribing it for different musical forces. An arrangement is a work made by rearranging an existing one; a transcription is an arrangement for an instrument or voice other than the original. It names remixing as a fitting example in current practice: altering a composition by adding, removing or changing its arrangement.

For the examiner this means a remix or arrangement of someone else's tune is not a new original work. The applicant gives details of the original work and composer, and if the original composer is not the applicant, a NOC from that composer authorising use and stating no objection to registration of the adaptation is filed.

Musical work versus sound recording

The Manual says applicants often confuse the two, and quotes the Supreme Court in Indian Performing Rights Society v. Eastern Indian Motion Pictures Association (as cited in the Manual) that in a musical work copyright is "the melody or harmony reduced to printing, writing, or graphic form" (Part 3). A sound recording is a recording of sounds from which they may be produced, on any medium (section 2(xx)); its author is the producer (section 2(uu)).

Its example: a composer's melody written as sheet music, whether Western, swaras or another notation, is registered as a musical work; the same melody recorded on a CD, flash drive or other medium becomes a sound recording. Our post on music and songs shows how the rights stack. The sound recording side is in our article on the Sound Recordings Manual.

Registration prerequisites, in our table

RequirementWhat the Office expectsCommon lapse
Form XIV with the two Statements, in originalSigned by the applicant, not by an agent, attorney or advocate; where several apply, all sign or an authorisation letter names the signatory; for an adaptation, details of the original work and its authorAdvocate signs
FeeThe Manual prints INR 500 per work, matching the 2013 Schedule head in our post on rule 83; a demand draft or postal order in the name of the Registrar of Copyrights payable at New Delhi, or online transfer, is the 2018 practice as the Manual describes. Check the current ScheduleOutdated payment mode
Power of attorneyOriginal, stamped and notarised, accepted by the attorneyUnaccepted or unnotarised
NOCFrom the author where the applicant is not the author; for work made in employment, a declaration with a notarised service agreement; for an adaptation, from the original composerMissing NOC
Company or partnership authorityCompany: a resolution of its board authorising the signatory; partnership: authorisation of one partner by the others where not all sign; original or notarised copyNo authority
CopiesTwo copies, as graphical notation (sheet music), showing the title and the author's name clearlyAudio file sent instead

The Formality Check and a thirty-day minimum waiting period (rule 70(9) read with 70(10)) follow the common pattern; our post on rule 70 explains them.

A worked example

Rohan Desai composes a raga-based melody and writes it in swara notation. He files the notation, two copies, with the title and his name printed on them, as a musical work. His friend Isha later records it with a singer and wants to register the track. Isha's filing is a sound recording, not a musical work, so it goes under that Manual, and the producer, not the composer, is its author. If Isha filed the audio under "musical", the examiner would write to say that a sound recording cannot be registered as a musical work.

Need help with a music registration?

If you have a composition, an arrangement or a remix and are unsure which category applies, we can help you set the filing up and gather the NOCs through our copyright registration service.

Key takeaways

  • A musical work is the composition in notation, not the lyrics and not the sound.
  • The composer is the author; the producer is the author of the recording.
  • Arrangements and transcriptions are adaptations needing the original composer's NOC.
  • File two copies of graphical notation, with title and author's name.
  • Audio files belong under sound recordings.

Read next

Disclaimer: Based on the Practice and Procedure Manuals published by the Copyright Office in 2018 for literary, artistic, musical, cinematograph film and sound recording works, as consulted on 4 October 2026. The manuals are guidance and do not have the force of law; the Copyright Act, 1957 and the Copyright Rules, 2013 as now in force prevail, and current fees, forms and practice should be checked on copyright.gov.in. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Copyright

  • 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.

Are lyrics part of the musical work?

No. The Manual says the musical work does not include words; lyrics are literary works.

Can I file an audio file as a musical work?

No. The Manual says an audio recording is registrable as a sound recording; the musical work is filed as graphical notation.

An honest "we were late" filed today is better than a perfect return filed next quarter.

— TaxClue Compliance Desk

Copyright: 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.

No. The Manual says the musical work does not include words; lyrics are literary works.

No. The Manual says an audio recording is registrable as a sound recording; the musical work is filed as graphical notation.

Yes. The Manual gives remixing as an example of adaptation.

The applicant. The Manual says not an agent, attorney or advocate.

Two copies of the work as graphical notation, such as Western or swara notation, with the title and the author's name.

The Manual prints INR 500 per work, which matches the 2013 Schedule. Check the current Schedule.