BuildWrightFor Builders
ServicesPricingResourcesPartners

BuildWright Consultants

Your virtual compliance team for early-stage businesses across India: incorporation, licenses, documentation, and dispute resolution.

Services

  • Incorporation
  • Licenses & registrations
  • Documentation
  • Dispute resolution
  • Monthly plans

Company

  • Blog
  • Resources
  • Tools
  • Partners
  • For Advisers
  • For Freelancers
  • Privacy Policy
  • Terms of Use

Get in touch

  • Free consultation
  • WhatsApp
  • Client login

BuildWright Consultants is a virtual compliance team. We do not provide advocacy or litigation representation.

Your data is encrypted in transit and at rest on Google Cloud infrastructure. We never sell it. See our privacy policy.

© 2026 BuildWright Consultants. All rights reserved.

HomeLicenses & registrationsSection 80-IAC / IMB Certification Facilitation

Licenses & registrations

Section 80-IAC / IMB Certification Facilitation

We prepare and structure your Section 80-IAC / IMB certification application: the innovation/scalability write-up, entity documents, and financials the Inter-Ministerial Board actually evaluates. This makes your submission complete and well-structured going in. DPIIT recognition is a precondition we confirm first; the IMB's substantive review and final approval decision are theirs alone.

DPIIT recognition alone doesn't get you the Section 80-IAC tax holiday. A separate Form 80-IAC application goes to the Inter-Ministerial Board, which substantively evaluates your innovation and scalability. We prepare and structure that application so it's complete and well-argued going in.

Section 80-IAC gives an eligible startup a 100% profit deduction for any 3 consecutive years out of its first 10 years from incorporation. But getting it requires a distinct approval from the Inter-Ministerial Board (IMB), beyond DPIIT recognition.

The IMB (made up of representatives from DPIIT, the Department of Biotechnology, and other ministries) evaluates your business substantively on innovation and scalability, beyond a checklist of baseline eligibility boxes. We prepare and structure your application around what that evaluation actually looks for; we don't represent you before the Board, and we never guarantee an approval outcome the IMB alone controls.

Scope

What's included

  • We confirm your DPIIT recognition is active, your incorporation date falls on or before the current 31 March 2030 cutoff, and no prior-year turnover breach disqualifies you. We check all of this before structuring anything.

  • Assembled into the application format the IMB reviews, using your entity documents, financial statements, and write-up inputs.

  • We structure and organize what you give us; if your write-up itself needs strengthening rather than just structuring, that's the dedicated DPIIT Write-Up Generator tool's job rather than this service.

  • A completeness check against the documents and fields the process asks for, so the submission isn't rejected for something missing or malformed.

Specifics

The details

DPIIT recognition and 80-IAC are two different approvals

It's a common misconception that DPIIT recognition automatically gives you the Section 80-IAC tax holiday. It doesn't. DPIIT recognition is a precondition, but the 80-IAC profit deduction requires a separate application to the Inter-Ministerial Board, which evaluates your business on innovation and scalability substantively, going well beyond a rubber-stamp on top of DPIIT status.

Who's eligible

  • Active DPIIT-recognized startup
  • Incorporated as a Private Limited Company or LLP on or before 31 March 2030 (Finance Act, 2025 extension, effective 1 April 2025, a 5-year extension from the prior 31 March 2025 cutoff)
  • Not formed by splitting up or reconstructing an already-existing business
  • Genuine innovation, development, or improvement of products/processes/services, or a scalable business model with high potential for employment or wealth creation

If you've seen a cutoff of 1 April 2016 or 31 March 2025 cited elsewhere, that's stale. The Finance Act, 2025 extended the incorporation window to 31 March 2030. The deduction mechanics themselves are unchanged: 100% profit deduction for any 3 consecutive years out of the first 10 years from incorporation.

What the application actually needs

  • DPIIT recognition number/certificate
  • Certificate of Incorporation, CIN or LLPIN, PAN, GSTIN (if registered)
  • Director/designated partner details
  • Financial statements since incorporation, or the last 3 years, whichever is shorter
  • Innovation and scalability write-up: problem, solution, proof, and scale-up plan
  • Confirmation the entity wasn't formed by splitting or reconstructing an existing business
  • Board resolution or partner authorization for the signatory

What we do and don't do

We prepare and structure your application: checking eligibility, assembling your documents and financials, and organizing your innovation/scalability write-up against what the IMB's evaluation looks for. What we don't do: guarantee approval, or represent you before the IMB. The Board's substantive review and final decision are theirs alone, and any specific timeline you hear quoted should be treated as approximate rather than a committed SLA.

Processing-time reports vary widely. Some sources cite 60-120 days, others report 4-8 months in real-world cases including clarification cycles. We don't quote a specific number as a guarantee; treat any timeline you see elsewhere the same way.

Process

How it works

Step 1 of 4

Eligibility check

We confirm your DPIIT recognition, incorporation-date cutoff, and turnover history before starting.

Eligibility check

We confirm your DPIIT recognition, incorporation-date cutoff, and turnover history before starting.

Common mistakes founders make

  • Assuming DPIIT recognition alone gives you the 80-IAC tax holiday without a separate IMB application.
  • Citing a stale incorporation cutoff (1 April 2016 or 31 March 2025) instead of the current 31 March 2030 date.
  • Treating a specific processing-time figure found online as a guaranteed SLA rather than an approximate, disputed range.
  • Submitting financials or entity documents that don't match the current DPIIT recognition and PAN/CIN/LLPIN on file.
  • Underselling the innovation/scalability write-up as a formality. The IMB's evaluation is substantive rather than a checklist review.

Clarifications

Frequently asked questions

No. DPIIT recognition is a precondition, but Section 80-IAC requires a separate application to the Inter-Ministerial Board, which substantively evaluates your innovation and scalability. It's a distinct, mandatory approval step.

Yes, as long as incorporation was on or before 31 March 2030 under the Finance Act, 2025 extension. If you've seen an earlier cutoff cited, that's outdated.

No. The IMB's evaluation is substantive and the approval decision is theirs alone. We prepare and structure your application to be as complete and well-argued as possible; we don't represent you before the Board or promise a specific outcome.

Reported timelines vary significantly across sources, from a couple of months to several months including clarification cycles. We don't commit to a specific number of days, and treat any timeline you've seen elsewhere as approximate.

That's a different job. Strengthening the substance of a weak write-up is what our dedicated DPIIT Write-Up Generator tool is built for. This service prepares and structures your application once your inputs are ready.

Related

Learn more

Learn the details

Guides that walk through every step.

Guide

buildwright.co.in

Section 80-IAC Tax Holiday: Eligibility & the IMB Approval Process

The Section 80-IAC income-tax holiday lets an eligible startup deduct 100% of profits for any 3 consecutive years out of its first 10. Here's the current 31 March 2030 incorporation cutoff, why DPIIT recognition alone doesn't get you the holiday, and what the separate, mandatory Inter-Ministerial Board (IMB) approval actually involves.

Prefer to skip the paperwork?

BuildWright can take this off your plate — done properly, the first time.

Ready to get started?

Tell us about your partners and business and we'll take it from there.

Get a Quote

Skip the hassle — have us do it for you. We do it best.

  • The journey
  • What's included
  • The details
  • How it works
  • FAQ
  • Learn more
  • Pricing

Key terms

Section 80-IAC
The Income-tax Act provision giving eligible DPIIT-recognized startups a 100% profit deduction for any 3 consecutive years out of their first 10 years from incorporation.
IMB
Inter-Ministerial Board: the body (DPIIT, DBT, and other ministry representatives) that substantively evaluates and approves Section 80-IAC applications, separately from DPIIT recognition.
Form 80-IAC
The application form filed with the IMB requesting the Section 80-IAC tax holiday.