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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.

            <h1>Deduction for eligible startups: full profit exemption for limited consecutive assessment years subject to turnover and certification conditions.</h1> Section 80IAC permits an eligible startup to claim a full deduction of profits and gains from its eligible business for specified consecutive assessment years, contingent on incorporation timing, turnover limits, and possession of an eligible certificate from the Inter Ministerial Board of Certification. The provision disqualifies businesses formed by splitting up or by transfer of previously used plant and machinery, but provides exceptions for certain imported machinery and limited transfers. Claiming the deduction also requires a prescribed audit report by a chartered accountant furnished within the statutory filing timeline.

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