Tax BenefitMinistry of Commerce and IndustryVerified 19 May 2026

Startup India Tax Exemption — Section 80 IAC

The Startup India Tax Exemption under Section 80-IAC provides a 100% tax deduction on profits for eligible DPIIT-recognized startups, incentivizing innovation and growth. The exemption is applicable for three consecutive financial years within the first ten years of incorporation.

Maximum amount
—
Processing time
12–17 weeks
Application window
Open year-round

Check if your startup qualifies for Startup India Tax Exemption — Section 80 IAC

Answer a few questions about your company and get a free, personalised eligibility report across all active government schemes — including Section 80 IAC.

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Eligibility criteria

Company type
Private Limited, LLP
Stage
Early Stage (Revenue < ₹1Cr), Growth Stage (₹1Cr–₹25Cr), Scaling (₹25Cr+)
States
All India (nationwide)
Sectors
saas, ai, fintech, healthtech, edtech, d2c, manufacturing, food_processing, agritech, cleantech, logistics, retail, textile, pharma, biotech, chemicals, engineering, media, other
Prerequisites
  • DPIIT Startup India recognition required

Documents required

1
DPIIT Recognition Certificate
Mandatory certificate verifying the startup's recognition by DPIIT.
Tip: Ensure your startup is registered on the National Single Window System to obtain this certificate.
2
Certificate of Incorporation (COI) or Registration
Official document that proves the legal formation of your entity as a Private Limited Company or LLP.
Tip: Ensure that the company was incorporated on or after April 1, 2016, for eligibility.
3
Memorandum of Association (MoA) / LLP Deed
Details company structure and operational guidelines for Private Limited companies or LLPs.
Tip: Keep your MoA or LLP deed updated to reflect any structural changes.
4
PAN Card of the entity
Necessary for tax identification and compliance with tax regulations.
Tip: Ensure the PAN details match your company records to avoid discrepancies.
5
Audited Financial Statements
Includes signed Balance Sheets and P&L statements for the last 3 financial years.
Tip: Get these documents audited by a registered Chartered Accountant with a valid UDIN.
6
Income Tax Returns (ITR)
Filed ITR acknowledgments for the last 3 financial years, showing compliance with tax regulations.
Tip: Ensure timely filing to avoid penalties and ensure eligibility.
7
Chartered Accountant (CA) Certificate
A formal declaration that the startup was not created by splitting or reconstructing an existing business.
Tip: Ensure the CA has a valid license and UDIN for the certification.
8
Comprehensive Pitch Deck
Includes product overviews, unique selling propositions, product screenshots, and director profiles.
Tip: Follow official guidelines to create a detailed and compelling pitch.
9
Shareholding Pattern
Provides details of equity stakes and founder backgrounds.
Tip: Keep this document updated with any changes in shareholding.
10
Video Pitch
A direct web link to a video explaining the product/service and its innovation, conditional if required.
Tip: Use clear and professional visuals and articulate the innovation effectively.
11
Intellectual Property Proof
Proof of any filed patents, copyrights, or industrial design applications, conditional if applicable.
Tip: Ensure applications are up to date and properly documented.
12
Proof of Scalability
CA declaration confirming over 10% annual revenue growth, conditional if applicable.
Tip: Ensure accurate financial records to support scalability claims.
13
Funding & Investment Details
Includes term sheets, funding agreements, or bank statements, conditional if applicable.
Tip: Ensure documents are signed and fully executed to verify funding status.
14
HR & Research Declaration
Includes educational records of employees and demographic data, conditional if applicable.
Tip: Accumulate accurate employee data for necessary demographics.
15
Awards and Accolades
Certificates for district, state, or national level recognition, conditional if applicable.
Tip: Keep original or certified copies of certificates ready for verification.

How to apply for Section 80 IAC

1
Register your company on the National Single Window System to obtain your DPIIT Recognition Certificate.
2
Visit the Startup India Tax Exemption Form page and log in using your credentials.Open portal
3
Confirm your pre-filled business details and match them against your active DPIIT number.
4
Fill in business locations, contact coordinates, and describe the core nature of your innovations.
5
Attach all mandatory and conditional PDF files into their respective fields.
6
Accept the declaration terms and hit submit to generate your application number.

Frequently asked questions

Who is eligible for Section 80 IAC?

Section 80 IAC is available to Private Limited, LLP companies at the Early Stage (Revenue < ₹1Cr), Growth Stage (₹1Cr–₹25Cr), Scaling (₹25Cr+) stage, across all Indian states (nationwide). DPIIT Startup India recognition is mandatory.

How much funding does Section 80 IAC provide?

Section 80 IAC provides up to —.

How long does Section 80 IAC approval take?

The typical processing time from submission to disbursement is 12–17 weeks.

Is Section 80 IAC currently accepting applications?

Yes, Section 80 IAC is currently active and accepting applications. Application window: Open year-round.

Do I need DPIIT recognition to apply for Section 80 IAC?

Yes, DPIIT Startup India recognition is mandatory. Register at startupindia.gov.in before applying for Section 80 IAC.

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Information is based on publicly available scheme guidelines. Last verified 19 May 2026. Always verify with official sources before applying.