Startup India registrationDPIIT recognition under the 2026 rules, filed by a CA.
Startup India registration is DPIIT recognition: the government certificate that makes your business a recognised startup. Since 4 February 2026, companies, LLPs, registered partnership firms and cooperative societies qualify if they are up to 10 years old with turnover under ₹200 crore, or up to 20 years and ₹300 crore for deep tech. There is no government fee.
Reviewed by CA Ganpat Khemka · Last updated 21 September 2026
Professional fee ₹2,499 plus GST. DPIIT charges no fee.
What is Startup India registration?
Startup India registration and DPIIT recognition are the same thing. The Department for Promotion of Industry and Internal Trade (DPIIT), under the Ministry of Commerce and Industry, issues a Certificate of Recognition to entities that meet the startup definition in G.S.R. 108(E).
Recognition does not create a company. You incorporate first, as a private limited company, LLP, registered partnership firm or cooperative society, and then apply for recognition for that entity.
The certificate is what lets you use the Startup India benefits: concessional patent and trademark fees, self-certification under certain labour and environmental laws, public procurement relaxations, and the right to apply for the startup tax holiday.
What changed in 2026
DPIIT replaced the startup definition with G.S.R. 108(E) dated 4 February 2026. The main changes widen who can qualify.
| Point | Before 4 February 2026 | From 4 February 2026 |
|---|---|---|
| Turnover limit | Up to ₹100 crore | Under ₹200 crore in any previous financial year |
| Age limit | Up to 10 years | Up to 10 years |
| Deep tech startups | No separate category | Up to 20 years and turnover under ₹300 crore |
| Eligible entities | Private limited company, LLP, registered partnership firm | Adds cooperative societies (multi-state and State/UT) |
| Where to apply | Startup India portal | National Single Window System (nsws.gov.in) |
If you were refused or held back earlier because turnover crossed ₹100 crore, you may now qualify. Many pages online still show the old ₹100 crore limit.
Who is eligible for DPIIT recognition
You are eligible if your entity type, age, turnover and business model all meet the definition, and the entity was not formed by splitting up or reconstructing an existing business. All five conditions must be met together.
Eligibility at a glance
| Condition | Standard startup | Deep tech startup |
|---|---|---|
| Entity type | Private limited company, registered partnership firm, LLP or cooperative society | Same |
| Age | Up to 10 years from incorporation or registration | Up to 20 years |
| Turnover | Under ₹200 crore in every previous financial year | Under ₹300 crore |
| Business | Working towards innovation or improvement of products, services or processes, with potential to generate employment or create wealth | Same, plus deep tech attributes |
| Origin | Not formed by splitting up or reconstructing an existing business | Same |
The recognition page puts the business test as working “towards innovation or improvement of existing products, services, and processes” with “the potential to generate employment or create wealth”. This is where most applications are won or lost, so the write-up matters.
Deep tech startups
A deep tech startup gets a longer runway than any other recognised startup: up to 20 years from incorporation, with turnover under ₹300 crore, against 10 years and ₹200 crore for everyone else. Both limits come from G.S.R. 108(E) dated 4 February 2026.
The reason for the longer window is the nature of the work. DPIIT's own explanation of the 2026 framework points to long gestation periods, research and development intensity, and capital intensity. A hardware, materials, biotech or advanced computing venture can spend a decade in the laboratory before it has a product to sell, and the old 10-year limit pushed those companies out of the scheme at exactly the point they began to commercialise.
What DPIIT looks for. The notification does not publish a scoring sheet. Commentary on the 2026 framework describes the deep tech test through four attributes, and they match what we see asked for in practice:
- Solutions built on new scientific or engineering knowledge, not on a new application of existing technology
- A high share of research and development spending in total costs
- Significant novel intellectual property, with a plan to commercialise it
- Substantial scientific or technical uncertainty still to be resolved in development
Read those together and the distinction becomes clear. A well-built app on a known stack is not deep tech, however new the market. A new electrochemical process with three patent filings and an unresolved scale-up problem is.
What that means for your application. Deep tech is a claim you have to evidence, not a box to tick. We build the file before we apply: technical papers and publications, patent or design filings with their application numbers, research and development spend as a share of total costs from your books, and a written account of the technical risk that is still open and how you plan to close it. A grant letter, an incubator's technical review or a research collaboration agreement all help.
Two limits worth knowing before you plan around the category. First, the wider age and turnover limits govern recognition only: once you cross 20 years or reach ₹300 crore of turnover in a previous financial year, you are no longer a startup under the definition. Second, the tax holiday is a separate test. The deduction under section 140 of the Income-tax Act, 2025 needs an Inter-Ministerial Board certificate and is open only to a company or an LLP incorporated on or after 1 April 2016 and before 1 April 2030, and deep tech status does not extend that incorporation window.
If you are unsure which route fits, ask us before you file. Applying as deep tech without the evidence invites questions you do not need.
Cooperative societies
Cooperative societies are now eligible. This covers multi-state cooperative societies registered under the Multi-State Co-operative Societies Act, 2002, and cooperative societies registered under State or Union Territory laws.
A recognised cooperative gets the Startup India status and its non-tax benefits. The startup tax holiday is a separate matter: it is available only to companies and LLPs.
Who is not eligible
Only four entity types are listed: private limited company, registered partnership firm, LLP and cooperative society. If your business is run in any other form, you need to change the structure before applying. See company registration options.
| Not eligible | Why | What you can do |
|---|---|---|
| Sole proprietorship | Not an eligible entity type | Incorporate a private limited company or LLP |
| One Person Company | Not listed as an eligible entity type on the recognition page | Convert to a private limited company, or incorporate one |
| Unregistered partnership firm | Only registered firms are listed | Register the firm with the Registrar of Firms |
| Entity older than 10 years (20 for deep tech) | Outside the age limit | No route; recognition ends at the age limit |
| Turnover of ₹200 crore or more in any previous year (₹300 crore for deep tech) | Outside the turnover limit | No route while turnover stays above the limit |
| Entity formed by splitting up or reconstructing an existing business | Excluded by the definition | See the reconstruction test below |
The reconstruction test
“An entity formed by splitting up or reconstruction of an existing business shall not be considered a Startup.” This exclusion applies whatever the legal form, and it catches many family businesses setting up a new company.
Ask yourself three questions before you apply:
- Did the new entity take over machinery, a plant, a brand, a customer book, contracts or a team from an existing business?
- Is it selling the same thing to the same buyers?
- Or is it developing a new product, process or service, or building a distinct scalable model?
If the answer to the first two is yes, the application is likely to fail. If the new entity is building something new, the application should show that clearly, with evidence.
Benefits of DPIIT recognition
Recognition opens a set of benefits, but most are not automatic. Each one is claimed separately, with its own conditions.
| Benefit | What it means for you | How it is claimed |
|---|---|---|
| Startup tax holiday (section 140, earlier 80-IAC) | 100% deduction of profits for 3 consecutive tax years out of 10, for eligible companies and LLPs | Separate certificate from the Inter-Ministerial Board, then claimed in the ITR |
| Trademark fee concession | Trademark application at ₹4,500 per class (e-filing) instead of ₹9,000 | Show DPIIT recognition when filing Form TM-A |
| Patent fee concession | Patent application (Form 1) at ₹1,600 instead of ₹8,000 on e-filing, an 80% reduction | Show DPIIT recognition when filing |
| Self-certification | Self-certify compliance under certain labour and environmental laws | Through the government's self-certification process |
| Public procurement | Relaxation of prior experience and prior turnover criteria, and exemption from earnest money deposit, in eligible government tenders | Quote the recognition number in the tender |
| Angel tax | Not a benefit any more: angel tax was abolished for all companies from AY 2025-26 | Not applicable |
For trademarks, see our trademark registration service, which files at the startup rate once you hold recognition. For the artwork, see logo registration; for an invention, patent registration; and for tenders, selling to government buyers on GeM.
DPIIT recognition is not the tax holiday
DPIIT recognition does not give you a tax exemption by itself. It is the entry condition for applying for the tax holiday, which needs a separate certificate from the Inter-Ministerial Board (IMB).
The tax holiday now sits in section 140 of the Income-tax Act, 2025, in force from 1 April 2026. It replaces section 80-IAC of the Income-tax Act, 1961. For FY 2025-26 (AY 2026-27), a claim is still made under section 80-IAC of the 1961 Act. From Tax Year 2026-27, it is made under section 140.
Under section 140, an eligible startup can claim a 100% deduction of its profits for any 3 consecutive tax years out of 10. It must be a company or an LLP incorporated on or after 1 April 2016 and before 1 April 2030, and it must hold the IMB certificate. Partnership firms and cooperative societies can be recognised, but they cannot claim this deduction.
DPIIT recognition vs section 140
| Point | DPIIT recognition | Section 140 tax holiday |
|---|---|---|
| What it is | Official startup status | 100% deduction of profits for 3 consecutive tax years out of 10 |
| Who decides | DPIIT, through NSWS | Inter-Ministerial Board certificate; deduction claimed in the ITR |
| Who can get it | Private limited company, LLP, registered partnership firm, cooperative society | Company or LLP only |
| Incorporation window | Within 10 years (20 for deep tech) | On or after 1 April 2016 and before 1 April 2030 |
| Government fee | Nil | Separate application after recognition |
| Order | First | Only after recognition |
The Startup India portal still labels the tax-holiday application as the “80-IAC” form. Our section 80-IAC and section 140 tax holiday service covers the IMB application.
DPIIT recognition vs Udyam
DPIIT recognition and Udyam registration recognise different things, and you can hold both. Both are free.
| Point | DPIIT recognition | Udyam registration |
|---|---|---|
| What it recognises | An innovative, scalable startup | A micro, small or medium enterprise |
| Granted by | DPIIT, Ministry of Commerce and Industry | Ministry of MSME |
| Where you apply | NSWS (nsws.gov.in) | Udyam Registration portal |
| Government fee | Nil | Nil |
| Eligible forms | Private limited company, LLP, registered partnership firm, cooperative society | Any enterprise, including a sole proprietorship |
| Size test | Turnover under ₹200 crore (₹300 crore deep tech), up to 10 years (20 deep tech) | MSME investment and turnover limits |
| Main use | Startup benefits, including the right to apply for the tax holiday | MSME schemes and protections |
If you are a small business that is not building something new, Udyam registration is usually the right certificate.
How to apply: our process
The application is made online through NSWS. We handle it in six steps, and you spend about an hour with us on the business write-up.
- 01
Eligibility check
We test your entity type, age, turnover in every previous financial year and the reconstruction question. If you are not eligible, we tell you why before you pay anything further.
- 02
Structure fix, if needed
If you run a proprietorship or OPC, we set up a private limited company or LLP first.
- 03
Business write-up
We draft the description of your product, service or process: the problem, what is new, how it scales, and the employment or wealth it can create. For deep tech, we add the technical evidence.
- 04
NSWS profile and application
We create or use your NSWS login, enter the entity details, upload the documents and submit.
- 05
Clarifications
If DPIIT asks for more information, we draft the reply with you.
- 06
Certificate and next steps
Once recognised, you receive the Certificate of Recognition with a recognition number. We then map which benefits you can use, including the section 140 application.
DPIIT does not publish a fixed processing time. Clean, specific applications move faster; vague ones invite questions.
What to keep ready
The recognition page asks for supporting documents at the time of application. In practice, these are what an application needs.
Entity documents
- Certificate of incorporation or registration (company, LLP, firm or cooperative)
- PAN of the entity
- Memorandum and articles, LLP agreement, partnership deed or society bye-laws
- Registered office address and contact details
People
- Names, PAN and contact details of directors, partners or members
- Details of the authorised representative for the NSWS login
Business and evidence
- A short write-up on the product, service or process and what is new about it
- Website, app link or pitch deck
- Proof of concept, prototype or early customers, where available
- Patents, trademarks, awards or grants, where available
- Turnover figures for each financial year since incorporation
- For deep tech: R&D spend records, technical papers and IP filings
Fees
Our professional fee for DPIIT recognition is ₹2,499. DPIIT does not charge any fee for the Certificate of Recognition.
| Item | Amount |
|---|---|
| Regikart professional fee: DPIIT recognition (eligibility check, write-up, NSWS filing, clarifications) | ₹2,499 |
| Government fee: DPIIT Certificate of Recognition | No government fee |
| Section 140 tax holiday application, incorporation, trademark filing | Quoted separately |
Professional fees exclude GST at 18%. There is no government fee for DPIIT recognition. Fees verified on 21 September 2026.
Find out if you qualify under the 2026 rules
Send us your incorporation date, entity type and yearly turnover. A CA will confirm eligibility and the right route (standard or deep tech).
After recognition: what you still need to do
Recognition does not replace any compliance. Your company, LLP, firm or society files its ROC, GST and income-tax returns as before.
- Track your limits. Startup status lasts up to 10 years from incorporation (20 for deep tech) and depends on turnover staying under ₹200 crore (₹300 crore for deep tech). Once you cross either limit, you are no longer a startup under the definition.
- Apply for the tax holiday separately. If you are a company or LLP, apply to the IMB before the years you plan to claim.
- Use the concessions. Quote your recognition number when filing trademarks, patents and tenders.
- Keep your evidence. Keep the records that support your innovation claim; you will need them for the IMB and for investors.
- Keep details current. When directors, address or contact details change, we recommend updating your profile so the recognition record matches your MCA records.
For annual company filings, see our annual ROC filing service.
Where applications go wrong
Most refusals and delays come from a handful of avoidable mistakes.
A generic write-up
“We are an innovative tech company” says nothing. Name the product, the problem and the mechanism that makes it new or scalable.
The wrong entity for the tax holiday
A partnership firm or cooperative can be recognised but cannot claim section 140. If the tax holiday is part of the plan, set up as a company or LLP from the start.
Reconstruction
Moving an existing proprietorship's business into a new company usually fails the definition. Show what is new.
Using the old limits
Some founders stop at ₹100 crore turnover. The limit is now under ₹200 crore, or ₹300 crore for deep tech.
Treating recognition as the end
The certificate is step one. The benefits need separate claims.
Angel tax: where it stands now
Angel tax under section 56(2)(viib) of the Income-tax Act, 1961 was abolished for all classes of investors by the Finance (No.2) Act, 2024, from Assessment Year 2025-26. That covers share issues made in FY 2024-25 onwards. The Income-tax Act, 2025 has no equivalent provision.
You no longer need DPIIT recognition for angel-tax protection. Older share issues, up to FY 2023-24, can still be examined under the old provision. Our angel tax page explains what still needs checking, and our valuation report service covers valuations still required under FEMA and the Companies Act.
Why founders use Regikart
Regikart is a CA and CS firm with 250+ clients. Startup India applications are prepared by our team and reviewed by a Chartered Accountant before filing.
Eligibility first
We check the 2026 limits and the reconstruction question before we file, and tell you plainly if you do not qualify.
A write-up that says something specific
Your application explains what is new in your business in plain terms.
Tax holiday planning
If you are a company or LLP, we sequence recognition and the section 140 application.
Offices where it matters
Offices in Kolkata (Head Office), Delhi and Bengaluru, with founders across India served online.
The rest of the startup stack: ESOP scheme drafting, term sheet review and FC-GPR filing for foreign investment.
Offices in Kolkata (Head Office), Delhi and Bengaluru, with founders across India served online.
Startup India registration in your city
DPIIT recognition is a central process through NSWS; no state authority grants it. Our city guides explain the local business context and which part of the eligibility test matters most there.
Our offices are in Kolkata (Head Office), Delhi and Bengaluru; founders in the other cities are served online.
Frequently asked questions
Eligibility, documents, timelines, benefits and the 2026 rule changes, answered by a CA.
Still have questions?
Tell us about your case and our team will walk through it and outline next steps.
Talk to our team →Build the full startup compliance stack
Section 80-IAC tax holiday
The 3-year tax holiday application after recognition.
Learn morePrivate limited company
The structure most suited to startup benefits.
Learn moreLLP registration
A lighter structure that is also Startup India eligible.
Learn moreUdyam (MSME)
Add MSME benefits alongside startup status.
Learn moreGet recognised under the 2026 rules
The limits are wider than they have ever been: turnover under ₹200 crore, up to 10 years, and 20 years and ₹300 crore for deep tech. If you were not eligible before, check again.
+91 70444 94804 · [email protected] · Kolkata (Head Office) · Delhi · Bengaluru
- Eligibility check under the 2026 limits
- Sharp, specific business write-up
- NSWS filing plus clarification replies
- Section 140 tax holiday sequencing