Chartered Accountants in India, working with clients across the UK

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Section 80-IAC Tax Exemption
Startups · Tax holiday

Section 80-IAC:three tax-free years for startups.

Eligible startups can claim a 100% deduction of profits for any three consecutive years out of their first ten. It needs DPIIT recognition and a further certificate from the Inter-Ministerial Board, and the company must be incorporated before 1 April 2030. From tax year 2026-27 it continues under the new Act as section 140.

Apply for the tax holiday
Eligibility checkedFees agreed in writingBoard application written
Deduction100% of eligible profits
Period3 consecutive years of the first 10
TurnoverUp to ₹100 crore
NeedsBoard certificate

Who qualifies.

  • EntityA private company or LLP.
  • IncorporatedFrom 1 April 2016 and before 1 April 2030.
  • RecognitionDPIIT-recognised startup.
  • CertificateApproved by the Inter-Ministerial Board.
  • TurnoverUp to ₹100 crore in the year of claim.
  • New businessNot formed by splitting or reconstructing an existing one.

Points to watch.

PointEffect
22% tax regimeCompanies choosing the concessional rate cannot claim it
Minimum alternate taxMay still apply to companies on the normal regime
Choice of yearsPick the three most profitable consecutive years
Board certificateThe usual stumbling block; the innovation case matters

How we help.

01
Check

Eligibility

Entity, dates, turnover and regime.

02
Recognise

DPIIT

See Startup Registration.

03
Apply

Board certificate

Business model, innovation and growth.

04
Claim

In the return

With the audit report, in the best years.

Why UK companies choose us in India.

We speak UK and India

We work with your UK finance team, lawyers and auditors, and translate Indian requirements into plain English.

Reviewed before filing

Every filing and certificate is checked by a second Chartered Accountant before it goes in.

Fees agreed in writing

A written scope, timetable and fee before work starts.

A compliance calendar

One calendar of every MCA, RBI, GST and income-tax deadline for your Indian entity.

One team end to end

Set-up, accounts, payroll, tax, audit and RBI filings handled together.

Secure and fully online

Encrypted document sharing and digital signatures. Directors never need to travel.

Startup tax holidays for UK-backed founders.

We work with UK companies headquartered in every part of the UK, from start-ups in London and Manchester to established groups in the Midlands, Scotland and Wales. All the work is coordinated online with your UK team.

London

City of LondonCanary WharfHarrowWembleySouthallHounslowIlfordEast HamCroydonEdgware

South East

ReadingSloughMilton KeynesOxfordWatfordLutonCrawleyGuildford

Midlands

BirminghamLeicesterCoventryNottinghamWolverhamptonDerbyNorthampton

North of England

ManchesterLeedsBradfordSheffieldLiverpoolNewcastlePreston

East and South West

CambridgePeterboroughBristolSwindonSouthamptonBath

Scotland, Wales, NI

EdinburghGlasgowAberdeenDundeeCardiffSwanseaBelfast

Section 80-IAC FAQs.

100% of eligible profits tax-free for three consecutive years out of ten.
No. A certificate from the Inter-Ministerial Board is also needed.
Before 1 April 2030.
No. It must stay on the normal regime.

Startup becoming profitable?

Tell us your numbers. We will check eligibility and apply.

Apply for the tax holiday+91 9819 000 511

This page is general guidance based on the Companies Act, 2013, FEMA, RBI directions and Indian tax law as they stand. It is not legal or financial advice for your situation. Rules, limits and deadlines can change, so please speak to us before acting on it.