Section 80-IAC tax holiday certificate: documents, fees and how to apply online and offline
100% deduction of profits for 3 consecutive years out of the first 10, for companies and LLPs incorporated before 1 April 2030 with turnover up to Rs 100 crore (minimum alternate tax still applies).
How to apply online, step by step
- After DPIIT recognition, apply for the tax exemption on the Startup India portal with audited accounts and income-tax returns.
- Explain the innovation and scalability; the Board may ask for more detail.
How to apply offline (in person)
- No paper route.
Documents required for Section 80-IAC tax holiday certificate, and how to get each
Constitution documents: incorporation certificate, MoA and AoA (company), LLP agreement, or partnership deed
Get it online
- Company: the Certificate of Incorporation, e-MoA and e-AoA come with SPICe+ on the MCA portal.
- LLP: the LLP agreement is filed in Form 3 on the MCA portal within 30 days of incorporation.
Get it in person
- Partnership: print the deed on stamp paper of the value the State prescribes, sign before witnesses, notarise, and register it with the State Registrar of Firms.
Fee: Stamp duty as per the State · Time: With incorporation · Official site
PAN card of each founder / director / partner
Get it online
- Instant e-PAN: on the Income Tax e-filing portal choose 'Instant e-PAN', enter Aadhaar and the OTP; the e-PAN PDF arrives in minutes, free.
- Or apply on Protean (NSDL) or UTIITSL with Form 49A for a printed card.
Get it in person
- Fill Form 49A at a PAN centre (Protean / UTIITSL facilitation centre), attach ID, address and date of birth proof and a photo, pay the fee; the card is posted to you.
Fee: Instant e-PAN free; printed card about Rs 107 (Indian address) · Time: Minutes (e-PAN); about 2 weeks (printed card) · Official site
Questions people ask
How much does Section 80-IAC tax holiday certificate cost?
Free
How long does Section 80-IAC tax holiday certificate take?
Several weeks to months
Who issues Section 80-IAC tax holiday certificate?
Inter-Ministerial Board (through the Startup India portal)
Can I apply for Section 80-IAC tax holiday certificate without an agent?
Yes. Every step above can be done by the founder on the official portal or at the office; agents and consultants are optional.
Official source: https://www.startupindia.gov.in/. Rules and fees change; the official page is the authority. Checked October 2026.
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