Startup tax holiday certificate from the Inter-Ministerial Board, Sec 80-IAC (Sec 140, Income-tax Act 2025)

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Startup tax holiday certificate from the Inter-Ministerial Board, Sec 80-IAC (Sec 140, Income-tax Act 2025)

What this means, checked by a CA

This is the separate certificate that lets a recognised startup company or LLP pay no regular income tax on its business profits for any 3 consecutive years out of its first 10. We check eligibility, build the scored application with financials, CA certificates and evidence of innovation, jobs and funding, file it on Startup India and handle Board queries.

₹4,999

One time, + 18% GST

  • Delivered in 5 to 7 working days to prepare after documents; IMB decision reported at about 120 days for complete applications, practitioners see 3 to 12 months
  • Due: Any time after DPIIT recognition and before the first tax year of the chosen 3-year block; the certificate must be held when the deduction is claimed

How we do it: IDFD

Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.

InformationWhat we need from you · 10 items
  1. DPIIT recognition certificate

    Precondition for applying

  2. MoA or LLP deed

    Uploaded in Step 1

  3. Board or partners resolution

    Approves the application

  4. Shareholding pattern with DIN or DPIN

    Ownership and control check

  5. Audited financial statements and ITR acknowledgements

    Scored on revenue, growth, profit

  6. CA certificates on formation and scalability

    No split or reconstruction

  7. Pitch deck, website and video link

    Video link is mandatory

  8. HR declaration and employee data

    Scored on jobs and diversity

  9. IPR, awards and funding proofOptional

    Scored on innovation and funding

  10. Credit rating, if anyOptional

    Optional scorecard item

DiscussionWhat we discuss · 6 items
  1. Company or LLP, and date of incorporation?

    Must be between 1 Apr 2016 and 31 Mar 2030

  2. Has the company opted, or does it plan to opt, for Sec 200 (old Sec 115BAA)?

    Sec 200 (old 115BAA) blocks this deduction

  3. Which 3 consecutive years are likely to be profitable?

    Choose the block that saves most tax

  4. Turnover now and projected in the claim years?

    Turnover cap in each claim year

  5. Was any old business, machinery or team moved in?

    Split, reconstruction or 20% machinery test

  6. What IP, awards, funding and hiring can you prove?

    These drive the IMB score

FormsForms we file · 7 items
  1. Eligibility and tax planning note: entity, incorporation window, turnover cap, Sec 200 (old Sec 115BAA) status, likely 3-year block, MAT or AMT still payable

    Tax saved = normal tax on eligible profits in the 3 years minus MAT (company) or AMT (LLP) still payable

    Where: Internal working. Due: Before filing

  2. Collect CA certificates (formation and scalability), HR declarations in portal formats and funding proofs

    Where: Formats on the Startup India 80-IAC form. Due: Before filing

  3. Startup India login > Claim tax exemption (Sec 140, old Sec 80-IAC) > Step 1 documents and details, Step 2 verify pre-filled recognition data

    Where: https://www.startupindia.gov.in. Due: After DPIIT recognition

  4. Step 3 and 4: fill the scorecard (accounts, CA certification, credit rating, innovation, wealth creation, employment) and upload evidence

    Where: https://www.startupindia.gov.in. Due: Same application

  5. Step 5: declarations by board resolution or CA-attested declaration, submit and note reference

    Where: https://www.startupindia.gov.in. Due: Same application

  6. Reply to clarifications logged in the application; track Application Status

    Where: https://www.startupindia.gov.in. Due: Within the time given in the query

  7. If rejected or deferred, refine the case and resubmit

    Where: https://www.startupindia.gov.in. Due: After IMB decision

DeliverablesWhat you get · 3 items
  1. IMB certificate of eligible business

    When: About 120 days after a complete application, often longer

  2. 3-year block and MAT or AMT plan

    When: With the application

  3. Application pack and evidence index

    When: On filing

Questions people ask

  • Can a partnership or proprietorship get the tax holiday?

    No. Only private limited companies and LLPs can apply for the certificate.

  • Which years can we choose?

    Any 3 consecutive tax years out of the first 10 years from incorporation.

  • Our company was formed in 2027. Are we eligible?

    Yes, if incorporated before 1 April 2030 and other conditions are met.

  • How long does approval take?

    DPIIT said complete applications are assessed within 120 days under the revised framework; practitioners report 3 to 12 months.

  • Is the section still 80-IAC?

    From tax year 2026-27 the deduction is in Sec 140 of the Income-tax Act 2025; 80-IAC governs earlier years.

  • Do we pay any tax in the holiday years?

    Yes. MAT for companies or AMT for LLPs still applies.

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Book Startup tax holiday certificate from the Inter-Ministerial Board, Sec 80-IAC (Sec 140, Income-tax Act 2025)