100% Profit Deduction
Claim full deduction of profits and gains from the eligible business for the chosen years.
Claim 100% tax deduction on profits for any 3 years out of 10. Expert filing for DPIIT-recognised startups — eligibility check, Form application and certification support.
Fill out the form to check 80-IAC eligibility and start your tax exemption application.
DPIIT Startup India — sample recognition certificate
Illustrative sample. Your certificate is issued after DPIIT approval.
Eligible startups can deduct 100% of profits for any three consecutive assessment years out of ten from incorporation — after DPIIT recognition and separate 80-IAC certification.
CorporateMart helps DPIIT-recognised Private Limited companies, OPCs and LLPs apply for 80-IAC certification: eligibility assessment, documentation, application support and post-approval advisory so you claim the right years with clean compliance.
80-IAC is separate from DPIIT recognition. Recognition alone does not grant the tax holiday — you must obtain the 80-IAC certificate from DPIIT before claiming the deduction in your ITR.
Substantial tax savings in growth years, subject to conditions under the Income-tax Act.
Claim full deduction of profits and gains from the eligible business for the chosen years.
Pick any three consecutive assessment years within ten years from incorporation.
Retain more capital during scale-up instead of paying full corporate tax on early profits.
Works alongside angel-tax relief, IPR fee rebates and GeM access for recognised startups.
Clear tax incentive narrative for seed and early-stage fundraising conversations.
CA/CS support for eligibility, paperwork and application tracking through DPIIT.
| Criterion | Requirement | Remarks |
|---|---|---|
| DPIIT Recognition | Must hold valid Startup India (DPIIT) recognition | 80-IAC is not available without SRN |
| Entity Type | Private Limited Company, OPC or LLP | Partnership firm recognition ≠ automatic 80-IAC path |
| Age of Entity | Within 10 years from incorporation | Aligned with startup definition window |
| Turnover | Does not exceed ₹100 crore in any year | Checked against startup norms |
| Eligible Business | Innovation-driven / scalable business as approved | Must match DPIIT innovation criteria |
| Not a Split/Reconstruction | Entity not formed by splitting an existing business | DPIIT verification applies |
Valid Startup Recognition Number (SRN) and recognition certificate.
Certificate of Incorporation, MOA/AOA or LLP Agreement as applicable.
PAN, and financial statements / ITRs as required for the application period.
Description of eligible business, novelty and scalability (aligned with DPIIT file).
Shareholding pattern and funding information where requested by the portal.
Patents, awards, incubator letters or similar evidence that strengthens the case.
Confirm DPIIT recognition, entity type, age, turnover and business nature for 80-IAC.
Gather recognition certificate, incorporation papers, financials and innovation note.
Prepare and file the 80-IAC application on the Startup India / DPIIT portal with supporting uploads.
Respond to any DPIIT queries until the certification decision is issued.
Advise on selecting the three eligible years and correctly reporting the deduction in the return.
| Aspect | DPIIT Recognition | 80-IAC Certificate |
|---|---|---|
| Purpose | Startup status + multi-benefit access | Income-tax profit deduction |
| Prerequisite | Eligible entity + innovation | Valid DPIIT recognition first |
| Tax holiday | Does not grant 80-IAC by itself | Required to claim 100% deduction |
| Angel tax relief | ✓ Typically available | Separate from 80-IAC |
| Validity window | Up to 10 years from incorporation | Claim any 3 consecutive years in that window |
Advisors experienced in DPIIT recognition and 80-IAC certification pathways.
We screen entity type, age, turnover and innovation fit before you invest time in filing.
From document checklist and portal filing to query responses and claim-year planning.
Same team can handle DPIIT recognition, GeM, IPR rebates and ongoing compliance.
It allows eligible DPIIT-recognised startups to claim 100% deduction of profits from the eligible business for any three consecutive assessment years out of ten from incorporation, after obtaining 80-IAC certification.
No. Recognition is mandatory but not sufficient. You must separately obtain the 80-IAC certificate from DPIIT before claiming the deduction in your return.
Typically Private Limited Companies, OPCs and LLPs that are DPIIT-recognised and meet age, turnover and innovation conditions under the startup framework.
The three years must be consecutive assessment years within the ten-year period from incorporation. Planning which years to claim is important — we advise based on your profit trajectory.
Angel tax relief under Section 56(2)(viib) is linked to DPIIT recognition, not to the 80-IAC certificate itself. Both benefits are valuable but distinct.
Timelines vary with portal load and completeness of documents. After a complete application, decisions often come in a few weeks; clarifications can extend the process.
Obtain DPIIT recognition first. CorporateMart can assist with recognition and then with the 80-IAC application in sequence.
Yes. After certification we guide which years to elect and how the deduction should be reflected in the income-tax return, subject to your CA’s final filing.
Book a free consultation. We will check DPIIT status, eligibility and the best path to certification and claim planning.
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