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Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

Section 80-IAC Income Tax Exemption (three-year tax holiday for DPIIT-recognised startups)

धारा 80-आईएसी कर छूट

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
Not published

100% deduction of profits and gains for 3 consecutive financial years, chosen by the startup out of its first ten years since incorporation. The value depends entirely on the startup's taxable profits, so no cash cap is published.

Funder

Department for Promotion of Industry and Internal Trade (DPIIT) / Central Board of Direct Taxes, Government of India

public · national

Deadline: Open all year — Applications are accepted on a rolling basis on the Startup India portal and are cleared in batches by the Inter-Ministerial Board. No fixed annual cut-off is published on the official page.

Your odds
Not published

This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.

Effort
major

Major bid — written case, budget, possibly partners.

Who can apply

The entity should be a recognised Startup; only a Private Limited Company or a Limited Liability Partnership is eligible under Section 80-IAC (a registered partnership firm or cooperative society recognised by DPIIT is not); and the Startup should have been incorporated after 1st April, 2016. DPIIT recognition is a hard prerequisite: the startup must hold a DPIIT Certificate of Recognition obtained through the National Single Window System (nsws.gov.in) before it can apply. Per the official recognition page the entity must be a Private Limited Company, Registered Partnership Firm, LLP or Cooperative Society, with turnover under INR 200 crore (INR 300 crore for DeepTech) in any previous financial year, and is treated as a startup for up to 10 years (20 years for DeepTech) from incorporation.

How to apply

  1. Obtain DPIIT Startup Recognition first. — link
  2. Submit Form 80-IAC on the Startup India portal. — link
  3. Inter-Ministerial Board evaluates; track outcome via the application status page. — link

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim · DPIIT recognition for Indian startups, explained

Apply on the funder's site

Source. https://www.startupindia.gov.in/content/sih/en/startupgov/startup_recognition_page.html

"Post getting recognition a Startup may apply for Tax exemption under section 80 IAC of the Income Tax Act. Post getting clearance for Tax exemption, the Startup can avail tax holiday for 3 consecutive financial years out of its first ten years since incorporation. ... Only Private limited or a Limit"

Verified on 14 August 2026

Source: www.startupindia.gov.in

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Paid, separate from Unclaimed

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