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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>Startup tax exemption under Finance Act provides temporary income-tax relief for eligible newly incorporated startups meeting recognition criteria.</h1> Recognition and eligibility for Startup India benefits are administered by DIPP through the Startup India portal and an Inter Ministerial Board issuing Certificates of Recognition and Certificates of Eligibility; the Startup India Hub provides handholding and facilitation, incubators and recognized bodies assist assessment, and a government-managed Fund of Funds and Finance Act, 2016 tax provisions (Section 80-IAC) deliver investment and time-limited income-tax relief for eligible newly incorporated startups, alongside IPR facilitation and regulatory relaxations.

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