Start-up tax deduction broadened to allow a multi-year claim within an extended incorporation window and higher turnover cap. The amendment extends eligibility for the section 80-IAC deduction by increasing the period within which an eligible start-up may claim a one hundred per cent profits deduction for three consecutive assessment years from seven years to ten years from incorporation, and raises the turnover ceiling for claiming the deduction in the relevant previous year from twenty-five crore to one hundred crore rupees, effective from 1 April 2021.