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Section 80IAC Success Probability Scorer

Score your startup against the DPIIT Inter-Ministerial Board's evaluation criteria before filing your 80IAC application — and fix the gaps first.

Hard eligibility requirements

Any "No" = ineligible for 80IAC. All must pass before CBDT considers your application.

Incorporated as Private Limited or LLP?

Section 80IAC covers only Pvt Ltd companies and LLPs. OPCs, firms, and sole proprietorships are excluded.

DPIIT-recognised startup?

DPIIT recognition is a prerequisite. Apply at startupindia.gov.in before 80IAC.

Incorporated on or after 1 April 2016?

Section 80IAC covers only startups incorporated from April 1, 2016 onwards.

Less than 10 years old from date of incorporation?

80IAC benefit window closes 10 years from incorporation. Budget 2023 extended from 7 to 10 years.

Annual turnover less than ₹100 crore in all years?

Turnover cap applies to each financial year covered by the deduction claim.

Not in an excluded sector?

Probability score based on CBDT published evaluation criteria. CBDT does not disclose exact weightage — this is an informed estimate. Approval rates vary by year and examining committee. Consult a CA specialising in startup tax benefits for application guidance.

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Frequently asked questions

What is Section 80IAC and who qualifies for it?

Section 80IAC provides a 100% income tax deduction on profits for 3 consecutive assessment years out of the first 10 years of a startup's existence. It is available to Private Limited Companies and LLPs that: (a) are DPIIT-recognised, (b) were incorporated after April 1, 2016, (c) have turnover below ₹100 crore, and (d) work towards innovation/improvement in products or services.

What criteria does the DPIIT Inter-Ministerial Board (IMB) evaluate for 80IAC applications?

The IMB evaluates: degree of innovation (novelty of the product/process), scalability of the business model, potential for employment generation and wealth creation, stage of development, commercial traction (revenue, users), IP portfolio (patents, copyrights), technology-driven nature of the business, and export potential. Routine businesses in trading, real estate, and finance are excluded.

How long does Section 80IAC certification take to process?

Section 80IAC applications are reviewed by the Inter-Ministerial Board (IMB) which meets periodically. Processing typically takes 3-6 months from application submission. Applications with incomplete documentation, unclear innovation claims, or ambiguous business descriptions take longer or may be rejected.

Can a Limited Liability Partnership (LLP) apply for Section 80IAC tax exemption?

Yes. Both Private Limited Companies and LLPs are eligible for Section 80IAC. One-Person Companies (OPC), Partnership Firms, Proprietorships, and Public Limited Companies are not eligible. The LLP must also meet all other conditions: DPIIT recognised, incorporated after April 2016, turnover below ₹100 crore, and working on innovation.

What is the difference between DPIIT recognition and Section 80IAC certification?

DPIIT recognition is a simpler self-declaration process (typically approved in 45-90 days) that unlocks basic startup benefits. Section 80IAC is a separate, more rigorous certification by the Inter-Ministerial Board (IMB) that specifically unlocks the 3-year income tax exemption on profits. DPIIT recognition is a prerequisite for 80IAC, but not vice versa.

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