Section 80-IAC of the Income-tax Act, 1961
[Corresponding Provision under Section 140 of the Income-tax Act, 2025 (effective from 1 April 2026)] Tax Holiday for Eligible Start-ups in India Introduction India has rapidly emerged as one of the largest start-up ecosystems globally. To strengthen this momentum, the Government, through the Department for Promotion of Industry and Internal Trade (DPIIT), introduced the Startup […]