🇮🇳 STARTUP INDIA TAX BENEFITS
India — Special Tax Regime
Status
Active
Effective From
Apr 1, 2016
📋 DETAILS
Summary
Eligible startups can claim 100% tax deduction on profits for 3 consecutive years out of first 10 years under section 80-IAC.
Eligibility
DPIIT-recognized startup incorporated after April 1, 2016, with turnover not exceeding INR 100 crore in any financial year
Benefits
100% CIT deduction for 3 consecutive assessment years out of first 10 years. Exemption from angel tax for recognized startups.
Requirements
Must be a DPIIT-recognized startup. Must not be formed by splitting up or reconstruction of existing business.
Limitations
Turnover must not exceed INR 100 crore. Must be incorporated as a company or LLP.
Income Types Covered
Business profits of eligible startup
Duration Details
3 years of deduction within 10-year window
💰 FINANCIAL
Duration
3 years
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
30.0%
Corporate Tax
25.2%
GST
18.0%
Capital Gains
20.0%
Treaty Count
95
📋 OTHER REGIMES IN INDIA
| Name | Type | Rate |
|---|---|---|
| Special Economic Zones (SEZ) | Exemption | -- |
📚 SOURCE
Startup India / DPIIT
View source →
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