Section 80-IAC of the Income Tax Act
A 100% profit tax deduction for eligible DPIIT-recognised startups, available for three consecutive years within an early window after incorporation. We check your eligibility, build the application, and file for the certificate.
|800+ businesses served since 2020
A tax holiday for early-stage startups
Section 80-IAC of the Income Tax Act, 1961 lets an eligible startup claim a 100% deduction on the profits of its business for three consecutive assessment years, chosen from within an early window after incorporation. It’s designed to let a young company reinvest what it earns rather than hand a share of it over in tax during the years it needs cash most.
Eligibility depends on the entity’s incorporation date falling inside the window the government currently prescribes, its legal structure, an annual turnover cap, and a genuinely innovative or scalable business model — certified by the Inter-Ministerial Board. Because the incorporation window and other conditions are revised from time to time, we confirm the current position before you apply rather than assume an older one still holds.
- Incorporation as a Private Limited Company or LLP, within the currently prescribed window
- DPIIT recognition as a startup, held before applying
- Annual turnover under the prescribed cap
- A business built on innovation, or a scalable model with high growth potential
- Certification from the Inter-Ministerial Board
Early-stage, DPIIT-recognised startups
Building a genuinely new product
Companies developing a novel product, process or service, not simply repackaging an existing one.
High growth, high employment potential
Businesses whose model is built to scale and create jobs, even without a purely novel product.
Ready to use the deduction
The benefit only has value once there’s taxable profit — most useful once a startup starts turning one.
Eligibility check to certificate in hand
Eligibility and window check
Confirming the current incorporation window, turnover cap and structure requirements apply to you.
DPIIT recognition
Where you’re not yet DPIIT-recognised, we handle that registration first.
Application build
Business case, financials and pitch deck prepared for the Startup India portal filing.
Documentation
Certificate of incorporation, MOA/LLP deed, financial statements and returns assembled correctly.
Inter-Ministerial Board liaison
Responding to any clarifications the Board raises during review.
Assessment-year planning
Advising which three years to claim, based on where your profits are likely to land.
Four steps to certification
We confirm eligibility
Incorporation window, structure and turnover checked against current rules.
We secure DPIIT recognition
If not already in place, handled before the 80-IAC filing.
We build and submit the application
Documentation prepared and filed on the Startup India portal.
We track it to approval
Board queries answered, certificate secured, assessment years planned.
Questions companies ask first.
Can I choose which three years to claim the deduction?
Yes. The three consecutive assessment years can be chosen from anywhere within the eligible window after incorporation, so it’s worth planning them around when you expect profits to peak.
Is DPIIT recognition the same as the 80-IAC certificate?
No. DPIIT recognition is the entry requirement for startup status; the 80-IAC tax exemption certificate is a separate approval from the Inter-Ministerial Board that you apply for after recognition.
Does every startup qualify?
No — eligibility turns on the incorporation date falling inside the currently prescribed window, the entity’s legal structure, a turnover cap, and a genuine innovation or scalability test. We check your position against the current rules before filing.
Tell us what you need.
A short call to understand where you stand and how we would run this for you. No obligation.
Prefer to browse first? See all our services or contact us directly.
Explore more of what we do.