Pre-revenue startup applying
File now, plan year-of-claim later when profits arrive.
- Approval first, defer claim
- Projections + roadmap
- Year-of-claim election later
Section 80-IAC Tax Holiday
Section 80-IAC tax holiday - three years of zero income tax.
DPIIT-recognised startups can apply for a 100% income tax deduction for any 3 consecutive years out of the first 10 from incorporation. Approval is via the Inter-Ministerial Board (IMB) - a scrutiny-heavy process.
Qualified CA / CS partners8-16 weeksBest for: DPIIT-recognised startups with profit visibility
Starting at
₹24,999
80-IAC Tax Holiday
DPIIT-recognised startups with profit visibility
Form 1A drafting
Financial projections + MIS
IMB scrutiny defence
Year-of-claim election advisory
Timeline
8-16 weeks
What it is
80-IAC Tax Holiday, explained in plain English.
Section 80-IAC of the Income Tax Act allows a 100% deduction of profits for 3 consecutive years out of the first 10 from incorporation. Eligibility requires DPIIT recognition, incorporation after 1 April 2016, turnover below ₹100 crore and an innovation / scalability claim approved by the Inter-Ministerial Board.
TL;DR
3 consecutive years, 100% tax deduction, your choice of year-of-claim. Apply via IMB only after DPIIT recognition. Expect 2-4 month process.
Key terms
The vocabulary you'll see on the portal.
IMB
Inter-Ministerial Board - the body that grants 80-IAC certification beyond DPIIT recognition.
Form 1A
Application form for 80-IAC certification on Startup India portal.
Year of claim
You elect the best 3 consecutive profit years out of the first 10 from incorporation.
Routes & scenarios
Match the situation to the right fix.
Profitable startup applying
Active claim - choose the best 3-year window.
- Profit projection 3-yr
- Tax modelling pre- vs post-
- Carry-forward losses adjusted
The process
80-IAC Tax Holiday - from kickoff to confirmation.
01
Pre-check
DPIIT recognition + incorporation date + turnover threshold verified.
02
Form 1A + financials
Detailed financial projections, business model and innovation narrative drafted.
03
IMB scrutiny
IMB queries handled with written submissions and (if needed) hearing representation.
04
Certification
80-IAC certificate issued; year-of-claim election filed at ITR time.
Documents required
What we'll need from you.
Upload via our secure portal. We pre-check every scan before filing - cuts portal rejections by ~90%.
DPIIT recognition certificate
Audited financials (if any)
3-year projections
Innovation / IP details
Business plan + traction
PAN + COI + MOA
80-IAC Tax Holiday FAQ
Common questions, answered by partners.
Still unsure if 80-IAC Tax Holiday is right for your case? Book a free 20-minute consult - a senior CA / CS will walk you through your specifics.
Still have questions?
Book a free 20-minute consult with a senior partner - we'll walk through your case and outline next steps.
Talk to a partner →Apply as soon as you have DPIIT recognition - certification doesn't expire. You elect the 3 claim years separately at the ITR stage.
Ready when you are
Let's get your 80-IAC Tax Holiday sorted this week.
A senior CA / CS will get on a call with you, confirm scope and start the work - usually within 24 hours.