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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.
Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.
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-IAC
startupindia.gov.in
Benefit
- Type
- tax holiday
- What you get
- 100% deduction on business profits for any 3 consecutive AYs out of first 10 years.
- Administered by
- DPIIT / CBDT
- Apply
- startupindia.gov.in
Eligibility conditions
Requires Inter-Ministerial Board (IMB) certification of innovative nature. Recognition under DPIIT is a precondition.
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Citations
- SourceIncome-tax Act, 1961 — Section 80-IAC + DPIIT Notification G.S.R. 127(E) dated 19.02.2019 · Section 80-IAC
startupindia.gov.in