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Section 80-IAC Tax Exemption: Who Qualifies and What You Get

Learn how eligible startups can receive a tax holiday on their profits for three consecutive years to help fuel business growth.

This scheme provides a tax holiday to eligible startups to help them reinvest their profits back into their business growth.

Who it's for

This is available to startups that have been recognized by the Department for Promotion of Industry and Internal Trade (DPIIT) and were incorporated after April 2016.

What you get

If you qualify, you can receive a 100% tax exemption on your profits for three consecutive years. You can choose which three years to claim this benefit from within a ten-year period.

What it costs you

To access this benefit, you must go through an official approval process by the Inter-Ministerial Board (IMB).

The catch to know

There is a very high rejection rate for this application. To be successful, your startup must demonstrate that it is truly innovative.

How to apply

  1. Ensure your startup is recognized by the DPIIT.
  2. Verify that your business model is considered innovative.
  3. Apply for approval through the official channels to meet with the Inter-Ministerial Board.