Section 80-IAC
What Section 80-IAC means, where you will meet it and what it means for your business.
DefinitionSection 80-IAC gives a DPIIT-recognised startup a 100% income tax deduction on profits for any three consecutive years out of its first ten, on approval by the inter-ministerial board.
The tax holiday is the most valuable Startup India benefit. A private limited company or LLP incorporated up to 31 March 2030, with turnover under ₹100 crore in the claim year and DPIIT recognition, can apply through the Startup India portal with its pitch deck, financials and a note on innovation. An inter-ministerial board reviews the application and, if satisfied, issues a certificate. The startup then picks any three consecutive years within its first ten to pay zero tax on business profits, though minimum alternate tax may still apply. You meet it once you turn profitable and want to keep that cash for growth. What it means for you: apply before the profitable years, not after, keep the business genuinely innovative on paper and in practice, and choose the three years when profits will be highest.
Where you will meet this term
- Start-up India RegistrationFor a Pvt Ltd, LLP or registered partnership under 10 years old that wants DPIIT recognition and a shot at the 80-IAC tax holiday.from ₹4,999
- Income Tax Planning & FilingSalaried people, investors, NRIs, freelancers and business owners who want the return right, not just filed.from ₹999
- CFO ServicesFunded startups and growing companies that need a finance head for a few hours a week: runway, board packs, budgets and fundraise support, without a full-time hire.from ₹24,999/month