Central scheme · Startup funding
An eligible startup can claim a full deduction of its profits for three consecutive years of its choice within its first ten years, once the Inter-Ministerial Board certifies it.
Is scheme mein kya milta hai
Amount
Paisa nahi milta, tax bachta hai. Profit wale saalon mein yahi sabse bada benefit hai.
| Component | Amount / limit |
|---|---|
| Deduction | 100% of profits of the eligible business |
| Period | Any 3 consecutive years out of first 10 years from incorporation |
| Incorporation window | On or after 1 April 2016 and before 1 April 2030 |
| Turnover cap | ₹100 crore in the relevant year |
| Minimum tax | MAT (companies under normal regime) / AMT (LLPs) may still apply |
Eligibility
Roles
| You | Innovation details, financials, patents, customer evidence. |
| CGA | Eligibility and tax-regime planning, IMB application, clarifications, Form 10CCB audit report, ITR claim. |
| Inter-Ministerial Board (DPIIT) | Certifies the eligible business. |
| Income Tax Department | Examines the claim during assessment. |
Timing
CGA ka process
We check incorporation date, turnover and when the tax holiday will give you the most benefit.
Detailed innovation write-up and supporting documents on the Startup India portal.
Responses to IMB queries and presentation support.
Correct claim and disclosures in the return for the chosen years.
Step by step
Timeline
| Stage | Typical time | Kaun karta hai |
|---|---|---|
| Eligibility and tax-regime planning | 1 week | CGA |
| Drafting application and evidence | 1 to 2 weeks | CGA + you |
| IMB review | Typically 1 to 6 months (depends on meetings and queries) | IMB |
| Clarifications | 1 to 2 weeks per query | CGA |
| Claim in ITR | At return filing for each chosen year | CGA |
Total: Plan for 2 to 6 months for the IMB certificate.
Yeh typical ranges hain. Committee meeting ki dates, call windows aur queries ke rounds se time kam ya zyada ho sakta hai.
Documents
Costs
After approval
Avoid
Zaroori
IMB approval rates are low; a well-documented innovation case matters more than anything else.
MAT (for companies) or AMT (for LLPs) may still apply in the holiday years; we factor this in.
Angel tax under Section 56(2)(viib) has been abolished, so the old Section 56 exemption certificate is no longer needed for fresh share issues.
From 1 April 2026 the Income-tax Act, 2025 applies; we map the claim to the corresponding provision.
No. DPIIT recognition is step one; the 80-IAC certificate from the IMB is separate.
No. Only companies and LLPs qualify.
No. That regime does not allow this deduction, so the choice must be planned.
No. Angel tax has been abolished; fresh share issues no longer need that certificate.
No, the 3 years must be consecutive.
Aur bhi
CGA eligibility review, documentation, filing aur compliance support deta hai. Recognition, grant, loan ya certificate ka sanction sirf implementing ministry, state department ya incubator karta hai; CGA approval ya amount ki guarantee nahi deta. Scheme limits latest official guidelines ke hisaab se badal sakti hain.
Company ka type, incorporation date, state aur product bata dijiye. Hum bata denge ki yeh scheme fit hai ya koi aur behtar rahegi. Iske liye koi charge nahi.