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        Indian Laws

        The notification revises eligibility for recognised Startups...

        Startup eligibility criteria revised with Deep Tech exceptions, DPIIT recognition process and tax certification retained under updated notification

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The notification revises eligibility for recognised Startups effective 4 February 2026: an eligible entity must be Indian-incorporated (company, partnership, LLP, or cooperative), within ten years of incorporation and with turnover not exceeding two hundred crore, and demonstrate innovation or scalable business; Deep Tech Startups qualify for up to twenty years and a three hundred crore turnover limit while meeting additional R&D, IP, and commercialisation attributes. Recognition is via DPIIT portal and an Inter Ministerial Board issues certification for tax benefits (section 80-IAC). Recognised Startups face specified investment prohibitions; certificates may be revoked for false information. The Central Government may relax conditions.
                                Note: It is a system-generated summary and is for quick reference only.
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