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Corporate Law July 15, 2026 7 min read
How Startups Can Avail Section 80-IAC 3-Year Tax Exemption & Angel Tax Relief
CA Amit Gupta, FCA
Partner - Corporate Advisory
"Step-by-step roadmap for DPIIT recognition, Inter-Ministerial Board approval, and valuation certificate rules."
# Unlocking 100% Tax Exemption for Eligible Indian Startups
Section 80-IAC of the Income Tax Act allows eligible startups a 100% tax deduction on profits for 3 consecutive years out of their first 10 years of incorporation.
## Eligibility Criteria:
- Incorporated as a Private Limited Company or LLP after April 1, 2016.
- Total turnover under ₹100 Crores in any financial year.
- Recognized by DPIIT with innovative product/service proposition.
#Startups#DPIIT#80IAC#Valuation
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