Tax holiday for eligible start-ups (Section 80-IAC)

Syarikat permulaan yang layak dan diiktiraf DPIIT boleh menolak 100% keuntungan bagi mana-mana tiga tahun berturut-turut dalam tempoh sepuluh tahun pertama mereka.

Dikendalikan oleh

Ministry of Finance (CBDT) / DPIIT Inter-Ministerial Board

Pembiayaan

Jumlah berbeza

Deduction of 100% of profits and gains of the eligible business for three consecutive assessment years out of ten years from incorporation.

Siapa boleh memohon

• Private limited company or LLP incorporated on or after 1 April 2016 and before 1 April 2030
• Turnover not more than Rs 100 crore in the year claimed
• Holds a certificate of eligible business from the Inter-Ministerial Board
• Not formed by splitting up or reconstructing an existing business

Cara memohon

Mohon sijil 80-IAC di portal Startup India selepas mendapat pengiktirafan DPIIT.

Tempoh

Incorporation must be before 1 April 2030. Income-tax Act 2025 took effect 1 April 2026; check the corresponding provision number.

Disemak pada

2026-10-11

Syarat kelayakan dipaparkan dalam bahasa Inggeris, seperti yang ditulis oleh sumber rasmi.

Halaman rasmi ↗