The law
DPIIT Notification G.S.R. 108(E) dated 4 February 2026
New startup definition: company, registered partnership, LLP or cooperative society; up to 10 years from incorporation and turnover up to ₹200 crore in any previous year; 20 years and ₹300 crore for deep tech startups; working on innovation or a scalable model; not formed by splitting up or reconstructionSource
G.S.R. 108(E), supersession
Replaces the earlier startup notification G.S.R. 127(E) dated 19 February 2019Source
G.S.R. 108(E), recognition procedure
Apply online with the incorporation or registration certificate and a write-up on innovation or scalability; DPIIT may seek more documents, then recognise or reject with reasons; recognition obtained on false information can be revokedSource
G.S.R. 108(E), paragraphs 4 and 5 (use of funds)
A recognised startup must use funds mainly for its core business and must not invest in listed asset classes (non-business property, loans, shares, luxury vehicles, jewellery and similar) unless integral to the businessSource
Income-tax Department: Taxation of start-ups
DPIIT recognition does not by itself qualify an entity for the Sec 140, Income-tax Act 2025 (old Sec 80-IAC) tax holiday; a separate Inter-Ministerial Board certificate is neededSource
Government fee
Nil. Startup India states that no fee is charged for DPIIT recognition and no agency or intermediary is appointed (https://www.startupindia.gov.in/maithali/content/sih/en/startupgov/startup_recognition_page.html).