Business setup in India
Private limited company and LLP registration.
Learn moreStartup India Registration (DPIIT Recognition)
Applying for recognition under the 2026 rules — eligibility check, a clear innovation write-up, and a view of which tax benefits may apply to you.
Who qualifies under the 2026 notification
Notification G.S.R. 108(E) of 4 February 2026 replaced the 2019 rules.
| Condition | Requirement |
|---|---|
| Entity | Private limited company, LLP, registered partnership firm, or a multi-state or state cooperative society |
| Age | Up to 10 years from incorporation or registration (20 years for Deep Tech startups) |
| Turnover | Not more than ₹200 crore in any financial year (₹300 crore for Deep Tech startups) |
| Purpose | Working towards innovation or improvement of products, processes or services, or a scalable model with high potential for jobs or wealth creation |
| Not eligible | Entities formed by splitting up or reconstructing an existing business; sole proprietorships |
Investment restrictions now apply to all recognised startups: subject to the notification's conditions, they must not invest in residential property, land or buildings, loans and advances, shares, high-value vehicles or jewellery, other than in the ordinary course of business.
Tax benefits
- Tax holiday: 100% deduction of profits for 3 consecutive years out of the first 10 — section 140 of the Income-tax Act, 2025 (section 80-IAC of the 1961 Act). Only for companies and LLPs incorporated on or after 1 April 2016 and before 1 April 2030, with a certificate from the Inter-Ministerial Board. The turnover limit is ₹300 crore under section 140 from tax year 2026-27 (raised from ₹100 crore by the Finance Act, 2026). Minimum alternate tax or alternate minimum tax may still apply, and companies in the 22% concessional regime cannot claim it.
- Angel tax: the tax on share premium no longer applies from AY 2025-26 (FY 2024-25 onwards), for all companies.
- DPIIT recognition alone does not give the tax holiday — the separate Inter-Ministerial Board certificate is needed.
Other benefits
- Self-certification under specified labour and environment laws
- Relaxed prior-turnover and experience conditions and no bid security in government procurement
- Rebates on patent and trademark fees and expedited patent examination
- Faster winding-up where the business does not succeed
How recognition works
- 1
Eligibility
We check the entity, age, turnover and the innovation or scalability case.
- 2
Write-up
A clear description of the product or service and what makes it innovative or scalable.
- 3
Application
Filed in your own name on the National Single Window System, with the incorporation certificate — there is no government fee.
- 4
Next steps
Tax holiday application to the Inter-Ministerial Board, if eligible, and ongoing compliance.
Frequently asked questions
Is DPIIT recognition free?
Yes. There is no government fee, and DPIIT does not appoint agents. The application is filed in the startup's own name. If you engage us, our fee covers the eligibility review and write-up only — it is not a government or recognition fee.
Does every recognised startup get the tax holiday?
No. The tax holiday under section 140 (80-IAC) needs a separate certificate from the Inter-Ministerial Board, is only for companies and LLPs incorporated before 1 April 2030, and has its own turnover limit — ₹300 crore from tax year 2026-27.
Can a proprietorship get Startup India recognition?
No. You would first need to set up an eligible entity, such as a private limited company or an LLP.
What changed in 2026?
The general turnover limit rose from ₹100 crore to ₹200 crore, a Deep Tech category was added with 20 years and ₹300 crore, cooperative societies became eligible, and investment restrictions now apply to all recognised startups. Separately, the Finance Act, 2026 raised the tax-holiday turnover limit to ₹300 crore.
Related services
Udyam registration
MSME registration and benefits.
Learn moreIncome tax services
Tax planning and returns for companies.
Learn moreSources: DPIIT Notification G.S.R. 108(E) of 4 February 2026 and PIB release of 5 February 2026; Startup India recognition page and Revised Guidelines for Recognition; Startup India playbook — Exclusive Benefits for DPIIT Recognised Startups (April 2026); Income-tax Act, 2025 (section 140, as amended by the Finance Act, 2026); Finance Bill 2025 Memorandum; Finance (No. 2) Bill 2024 Memorandum (angel tax); Scheme for Facilitating Start-ups Intellectual Property Protection (SIPP).
Important: This page is general information as at 12 October 2026. It is not legal or tax advice and not a recommendation to act. Rules, forms and due dates change and depend on your facts — please confirm the current position with us or the relevant authority before acting. Any engagement is under a written scope.
Building a startup?
Tell us about your entity and product — we'll check eligibility and prepare the recognition application with you.