Eligibility
Entity, incorporation date, turnover and recognition checked.
All business setup & registrations services
Business Setup & Registrations
Startup Tax Exemption (Section 80-IAC)
DPIIT-recognised startups can apply for an income-tax holiday on their profits for a limited period, once certified by the inter-ministerial board. FinAura checks eligibility, prepares the application with the business case the board looks for, answers queries and plans which years to claim the deduction in. Under the Income-tax Act, 2025 the exemption continues in section 140, earlier 80-IAC.
- Certification through associate practising CAs and CSs
- Bangalore and across India
- One team from set-up to compliance
What is covered
What the Exemption Work Covers
From eligibility to the deduction in your return.
Business case
How the business innovates and can scale, written for the board.
Application
Filed on the Startup India portal with financials and documents.
Board queries
Questions from the inter-ministerial board answered.
Choosing the years
The years of deduction chosen for when profits are highest.
Claim in returns
Deduction claimed correctly in the tax return.
How the month runs
How the Exemption Is Obtained
Check, prepare, apply, claim.
Step 1
Check
- Recognition
- Entity and dates
- Turnover
Step 2
Prepare
- Business case
- Financials
- Documents
Step 3
Apply
- Portal filing
- Board queries
- Certificate
Step 4
Claim
- Years chosen
- Return filed
- Records kept
Your part
What We Need From You
- 01DPIIT recognition certificate
- 02Financial statements
- 03Pitch deck or product description
- 04Incorporation documents
Our part
What You Get
- An application the board can assess
- Board certification, if granted
- A plan for which years to claim
- The deduction claimed in the return
A common question
What changed under the Income-tax Act, 2025?
The startup tax holiday continues under the new Act, in section 140 according to published concordances, with the same idea: a deduction of profits for a limited number of years within a window from incorporation, for eligible recognised startups.
Claims for earlier years remain under the old section 80-IAC. We confirm the current conditions before applying.
See Startup India recognitionDeductionClaimed in chosen years
CertificationInter-ministerial board
RecognitionDPIIT certificate
Who it is for
Who Applies With Us
Recognised startups
DPIIT-recognised companies and LLPs.
Startups turning profitable
Planning which years to claim.
Founders preparing to raise
Tax position in due diligence.
Startups refused before
A stronger re-application.
The rules, in plain English
What the Law Says
Income-tax Act, 2025
Section 140 (earlier 80-IAC)
Eligible startups certified by the inter-ministerial board can deduct their profits for a limited number of years within a window from incorporation.
Official source: incometax.gov.inDPIIT notification
Recognition
Only startups recognised by DPIIT can apply for the board's certification.
Official source: startupindia.gov.inThis is general information, not advice for your situation; we confirm what applies to you before any work starts.
Questions we get asked
Startup Tax Exemption Questions, Answered
Who can claim the startup tax exemption?
DPIIT-recognised companies and LLPs incorporated within the eligible window, within the turnover limit, that are certified by the inter-ministerial board.
Is DPIIT recognition enough?
No. Recognition is required first; the board's certification is a separate step.
Is it Section 80-IAC or Section 140 now?
Section 80-IAC under the Income-tax Act, 1961; under the Income-tax Act, 2025 the exemption is in section 140 according to published concordances.
Does the exemption cover MAT?
Minimum alternate tax rules may still apply to companies; we review your position.
Often Taken Together
All 15 Business Setup & Registrations services01Business Setup & RegistrationsStartup India and DPIIT RecognitionEligibility checked, application prepared and filed, and the benefits explained in plain terms.02Business Setup & RegistrationsPrivate Limited Company RegistrationName approval, incorporation documents, PAN, TAN and the post-incorporation steps, filed and coordinated for you.03Tax & ComplianceTaxationGST, income tax, TDS, tax planning and notice replies, from reconciled data.04Accounting & FinanceVirtual CFOA Chartered Accountant reading your numbers, planning cash and guiding decisions.