DPIIT recognition is available to a private limited company, LLP or registered partnership up to 10 years from incorporation, with turnover not exceeding ₹100 crore in any year, that is working on innovation or a scalable business model.
Recognised startups incorporated before 1 April 2030 can apply to the Inter-Ministerial Board for certification under Section 80-IAC. With that certificate, they can claim a 100% deduction of profits for any three consecutive years out of their first ten.
Key points
- Apply on the Startup India portal
- 80-IAC requires a separate board certificate, not just DPIIT recognition
- Also eases certain labour and environmental self-certifications
- Keep incorporation and turnover records ready
General information only, not professional advice. Section references are to the Income-tax Act, 1961; corresponding provisions of the Income-tax Act, 2025 apply from 1 April 2026. Thresholds and dates may change by notification.
CA Rahul Rajendra MohiteACA, M.Com · ICAI Membership No. 622387 · Founder, Rahul R. Mohite & Co., PuneFirm profile and key facts