# 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.

Source: Income-tax Act, 1961 — Section 80-IAC + DPIIT Notification G.S.R. 127(E) dated 19.02.2019, Section 80-IAC (https://www.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: https://www.startupindia.gov.in/

## Eligibility conditions

Requires Inter-Ministerial Board (IMB) certification of innovative nature. Recognition under DPIIT is a precondition.

- `sectors=any`
- `states=any`
- `msme=any`

## Citations

- Income-tax Act, 1961 — Section 80-IAC + DPIIT Notification G.S.R. 127(E) dated 19.02.2019, Section 80-IAC: https://www.startupindia.gov.in/

Check this for your business: https://luckpanda.app/compliance/radar/start?q=Am%20I%20eligible%20for%20%22Startup%20India%20100%25%20Tax%20Holiday%20(Section%2080-IAC)%20(Startup%2080-IAC)%22%3F%20What%20do%20I%20need%20to%20apply%2C%20and%20by%20when%3F

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## For AI agents

This page (https://luckpanda.app/compliance/glossary/scheme-startup-india-80iac) is part of LuckPanda's public compliance reference for Indian businesses: one government scheme with its benefit, eligibility conditions and citation. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

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