Scheme / incentive
Startup India 100% Tax Holiday (Section 80-IAC) (Startup 80-IAC)
DPIIT-recognised startups incorporated between 1 April 2016 and 31 March 2025 (extended to 2030 by Budget 2025) can claim 100% income-tax deduction on profits for any 3 consecutive years out of 10 years from incorporation.
Definition
DPIIT-recognised startups incorporated between 1 April 2016 and 31 March 2025 (extended to 2030 by Budget 2025) can claim 100% income-tax deduction on profits for any 3 consecutive years out of 10 years from incorporation.
- SourceIncome-tax Act, 1961 — Section 80-IAC + DPIIT Notification G.S.R. 127(E) dated 19.02.2019 — Section 80-IACstartupindia.gov.in
Benefit
Type: tax_holiday
Value: 100% deduction on business profits for any 3 consecutive AYs out of first 10 years.
Apply at: https://www.startupindia.gov.in/
Triggers (applicability predicates)
Requires Inter-Ministerial Board (IMB) certification of innovative nature. Recognition under DPIIT is a precondition.
sectors=anystates=anymsme=any
Citations
- SourceIncome-tax Act, 1961 — Section 80-IAC + DPIIT Notification G.S.R. 127(E) dated 19.02.2019 — Section 80-IACstartupindia.gov.in