Startup India Wizard
DPIIT recognition, angel tax and Section 80-IAC planning from the approved configuration.
Whether all 4 entity types (Pvt Ltd, LLP, OPC, Section 8) qualify for DPIIT recognition — OPC (One Person Company) was added as eligible; confirm current DPIIT notification whether OPC is included. Also confirm: whether the ₹100Cr turnover limit is gross receipts or net revenues — DPIIT uses 'annual turnover' per Companies Act definition.
Benefits of recognition
- Exemption from angel tax u/s 56(2)(viib) — CBDT Notification 6/2023
- Eligibility to apply for 80-IAC tax holiday (requires additional IMB approval)
- Compliance benefits: self-certification for 6 labour laws, 3 environment laws
- IPO listing benefits under SEBI ICDR (25% public offer reduced to 10% for eligible startups)
- Fast-track patent examination (80% discount on fees)
Process
- Register on startupindia.gov.in
- Submit online application with entity incorporation/registration documents
- Declaration of innovation/technology credentials
- DPIIT grants recognition certificate (DIPP registration number)
Startup India eligibility and angel tax exemption rules have changed multiple times. Finance Act 2024 changes to angel tax (foreign investor exemption/repeal), the incorporation date cutoff for 80-IAC, and IMB certification backlogs are areas requiring current CA advice. Do not rely solely on this tool — verify with CA and startupindia.gov.in official notifications.
Statutory basis: ITA 1961 ss.56(2)(viib), 80-IAC, 115BAB; DPIIT Notification G.S.R. 127(E) dated 19-Feb-2019 (as amended); CBDT Notification 6/2023 dated 24-May-2023 (s.56(2)(viib) angel-tax exemption for DPIIT-recognised startups); Finance Act 2025