| Incentive |
advantage |
Eligibility |
Center |
| Section 80-IAC |
100% deduction on profit and profit for 3 years within the first 10 years |
DPIIT recognized startup, Private Limited Company/Partnership/LLP, <₹ 100 Crore Turnover, <10 years old, innovative/scalable business model |
Tax deduction for initial stage development and innovation |
| Section 56 (2) (VIIB) (Angel tax exemption) |
Angel investors are exempted from tax on investment |
Registered Startup, Investment <₹ 10 Crore Per Investor, Investor PAN details presented with DPIIT |
Angel Investment Angel Investment |
| Section 80-Jejay (deduction for employment generation) |
30% deduction from salary expenditure of newly appointed employees |
Registered company, 10% or more increase in employee Aadhaar, income of new employees <₹ 25,000/month |
Encourage employment generation and expansion |
(Tagstootransite) Section 80-IAC (T) Startup India (T) Tax Benefits for Startups Startup (T) Encouragement by Startup (T) Income Tax Act India (T) Startup Funding Bharat (T) Indian Startup Ecosystem (T) Tax Plan for Startup (T) Section 80-IAC Eligibility (T) Section 80-IAC Benefits (T) Section 80-IAC Application (T) Startup Tax Savings (T) Startup for Startup by Investing (T) India Tax Break Startups (T) Tax Benefits for Startups
