• Exemption under Section 56(2)(VIIB) of Income Tax Act of India.
  • Investments into eligible Startups by Accredited Investors, Non-Residents, AIFs (Category I), & listed companies with a net worth more than 100 crores or turnover more than INR 250 Crore, shall be exempt under Section 56(2)(VIIB) of Income Tax Act.
  • Investments into eligible startups by listed companies with a net worth of more than INR 100 Crore or turnover more than INR 250 Crore shall be exempt under Section 56 (2) VIIB of Income Tax Act.
  • Consideration of shares received by eligible startups shall be exempt upto an aggregate limit of INR 25 Crore.
  • DPIIT recognised startup as Private Limited Company is eligible for tax exemption under Section 80IAC.

    • DPIIT recognition
    Recognised as a startup by Department for Promotion of Industry and Internal Trade.
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