Tag: Section 140

Income Tax

Section 80-IAC Startup Tax Holiday for FY 2025-26: How DPIIT Startups Claim the 100% Three-Year Deduction, the March 31 2030 Extension, and the Section 140 Transition Under the Income-tax Act 2025

CA Adityavikram Banka

Section 80-IAC gives DPIIT-recognised startups a 100% deduction of profits for any 3 consecutive years out of 10. Eligibility, the 31 March 2030 extension, MAT and 115BAA traps, and the Section 140 transition under the Income-tax Act 2025.