Tax holiday for eligible start-ups (Section 80-IAC)
符合条件的获 DPIIT 认可的初创企业，可在成立后前十年内任选连续三年，扣除 100% 的利润。
- 主管机构
- Ministry of Finance (CBDT) / DPIIT Inter-Ministerial Board
- 资助
- 金额不定Deduction of 100% of profits and gains of the eligible business for three consecutive assessment years out of ten years from incorporation.
- 申请资格
- 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
- 如何申请
- 获得 DPIIT 认可后，在 Startup India 门户上申请 80-IAC 证书。
- 时间
- Incorporation must be before 1 April 2030. Income-tax Act 2025 took effect 1 April 2026; check the corresponding provision number.
- 最后核实
- 2026-10-11
申请资格以英文显示，与官方来源原文一致。