Startup Tax Holiday (Section 80-IAC)
A three-year income-tax holiday for a DPIIT-recognised startup.
Section 80-IAC lets an eligible startup deduct 100% of its profits for any three consecutive years out of its first ten. DPIIT recognition is only the first step; the Inter-Ministerial Board approves the innovation case separately, and most rejections are for a thin write-up rather than a weak business. We prepare the case, the financials and the pitch the Board actually reads.
What is included
- Eligibility check — private limited or LLP, under ten years old, turnover under ₹100 crore
- Innovation and scalability write-up
- Financial projections and pitch deck review
- Application on the Startup India portal
- Query responses and the IMB certificate
What we will need from you
- DPIIT recognition certificate
- Certificate of Incorporation
- Audited or provisional financials
- Pitch deck and evidence of the innovation — patents, awards, links
- Board resolution or partner authorisation
How long it takes
Application in 5–7 working days; the Board sits periodically, so a decision typically takes 2–4 months.
Common questions
Do I have to take the three years immediately?
No. You choose which three consecutive years to claim within the first ten, so most startups wait until they are profitable.
Is every recognised startup eligible?
No. The company must have been incorporated after the scheme’s start date and still be inside the window the Finance Act sets; we check the current cut-off before you apply.