Section 80-IAC Startup Tax Exemption
Inter-Ministerial Board certificate, the three-year tax holiday and startup tax planning
- 1AssessEligibility and the best holiday years confirmed.
- 2ApplyIMB application filed with strong evidence.
- 3ClaimDeduction claimed correctly in the return.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About Section 80-IAC Startup Tax Exemption
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Section 80-IAC lets an eligible startup deduct 100% of its profits for any three consecutive years out of its first ten. It must be a DPIIT-recognised private limited company or LLP incorporated before 1 April 2030, with turnover not above ₹100 crore in the year of claim, and must hold a certificate from the Inter-Ministerial Board. Companies that opt for the 22% concessional tax regime can't claim it.
The IMB certificate is the hard part: the Board looks for genuine innovation, scalability and employment potential, and many applications are rejected for vague write-ups. We prepare the application with clear evidence of the problem, the innovation and traction, and respond to any Board queries.
Timing the three years matters. Most startups are loss-making early, so the holiday should cover the first profitable years. We also model minimum alternate tax for companies under the regular regime, and the Section 79 relaxation that lets eligible startups carry forward losses despite shareholding changes, as long as the original shareholders continue to hold their shares.
| Benefit | 100% of profits for any 3 consecutive years out of the first 10 |
|---|---|
| Entity | Private limited company or LLP |
| Incorporation | On or after 1 April 2016 and before 1 April 2030 |
| Turnover | Not above ₹100 crore in the year of claim |
| Certificate | Inter-Ministerial Board (IMB), on top of DPIIT recognition |
| Not available | If the company opts for the 22% concessional regime |
Who this is for
Common scenarios where this service is a good fit.
- DPIIT-recognised startups expecting profits
- Startups whose IMB application was rejected
- Founders planning tax across early profitable years
What you get
Clear deliverables so you know exactly what's included.
- Eligibility and regime analysis
- IMB application and query responses
- Holiday-year timing and MAT modelling
- Loss carry-forward and ESOP tax-deferral planning
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Eligibility and the best holiday years confirmed.
IMB application filed with strong evidence.
Deduction claimed correctly in the return.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- Startup tax exemption
- The 80-IAC holiday and other startup tax benefits.
- Startup tax planning
- Regime choice, loss carry-forward, ESOP tax deferral and MAT.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
