Eligible start-up deduction for eligible business includes audit, market-value, and anti-avoidance conditions. Provides a deduction for an eligible start-up carrying on eligible business, allowing 100% of profits and gains for any three consecutive tax years out of ten years beginning from incorporation. The deduction applies only if the start-up is not formed by splitting up or reconstruction of an existing business and is not formed by transfer of previously used machinery or plant, subject to specified exceptions. It also prescribes audit, computation, transfer-pricing, market-value, anti-avoidance, and exclusion provisions, and defines eligible business and eligible start-up.