This document discusses and compares issues around software patenting in India and the US. It provides background on the meaning and history of software patents, an example of a patented software format (MP3), and issues regarding patentability of software in each country. In India, software per se is not patentable, but software combined with new hardware can be patented if it has an industrial application. In the US, the Supreme Court has ruled that algorithms and mathematical formulas are not patentable, but that software implementing practical applications can be patented.