DPIIT Recognition
Guidance on eligibility criteria under the Startup India initiative, documentation requirements, and the registration process through the National Single Window System portal.
Specialised Tax Services
Startup Taxation
Practice01/06
DPIIT Recognition.
Note01Refer — Scope
Eligibility review, innovation write-up, and NSWS portal registration under Startup India.
Index06 Practices
Tax Considerations for DPIIT-Recognised Startups
With nearly two lakh DPIIT-recognised startups in India, the Startup India framework offers defined tax benefits. Our services address the key requirements.
Section 80-IAC Tax Holiday
Assistance with the three-year income tax exemption, including Inter-Ministerial Board application, required documentation, and strategic selection of the benefit period.
IMB Certification Support
Support through the Inter-Ministerial Board evaluation process, including preparation of innovation documentation, financial statements, and scalability evidence required for approval.
Funding Tax Implications
Analysis of tax considerations arising from equity funding rounds, convertible instruments, and investor structuring—now simplified following the abolition of angel tax provisions.
Structure Considerations
Review of entity structure, shareholding arrangements, and operational setup to maintain eligibility for startup-specific tax provisions throughout the ten-year recognition window.
Ongoing Compliance
Monitoring and advisory support for conditions attached to claimed exemptions, including turnover thresholds, shareholding changes, and annual filing requirements.
Why Startup Tax Guidance Matters
The Startup India framework involves specific eligibility windows, documentation requirements, and compliance conditions. Informed planning helps founders access available benefits.
- DPIIT recognition is the gateway to most startup tax benefits
- Section 80-IAC requires IMB approval—not automatic upon registration
- Strategic timing of the three-year tax holiday can affect total benefit
- Eligibility conditions must be maintained throughout the benefit period
- Funding structures now carry fewer tax complications following recent reforms
Our Approach to Startup Tax Advisory
Step 1
Framework Overview
We explain the Startup India framework—eligibility criteria, available benefits under Section 80-IAC, and the distinction between DPIIT recognition and IMB certification—so you understand each component.
Step 1
Framework Overview
We explain the Startup India framework—eligibility criteria, available benefits under Section 80-IAC, and the distinction between DPIIT recognition and IMB certification—so you understand each component.
Step 2
Recognition Support
For eligible entities, we assist with the DPIIT registration process through the NSWS portal, preparing required documentation and the innovation write-up needed for successful application.
Step 2
Recognition Support
For eligible entities, we assist with the DPIIT registration process through the NSWS portal, preparing required documentation and the innovation write-up needed for successful application.
Step 3
Tax Holiday Application
We guide the Inter-Ministerial Board application process, helping prepare financial statements, innovation evidence, and scalability documentation within the 120-day review timeline.
Step 3
Tax Holiday Application
We guide the Inter-Ministerial Board application process, helping prepare financial statements, innovation evidence, and scalability documentation within the 120-day review timeline.
Step 4
Ongoing Advisory
As your startup grows, we provide continuing support on compliance conditions, funding-round implications, and maintaining eligibility for claimed benefits through each growth phase.
Step 4
Ongoing Advisory
As your startup grows, we provide continuing support on compliance conditions, funding-round implications, and maintaining eligibility for claimed benefits through each growth phase.