ITR Filing for Startups & DPIIT-Recognised Companies
DPIIT-recognised startups incorporated as Pvt Ltd file ITR-6, LLPs file ITR-5. Section 80-IAC provides a 3-year tax holiday within the first 10 years for eligible startups; MAT/AMT credit and carry-forward of losses need careful disclosure.
- Correct form: ITR-6 (Pvt Ltd) / ITR-5 (LLP)
- Regime: DPIIT + 80-IAC-approved startups get 3-year tax holiday within first 10 years.
- Reconcile AIS + 26AS before filing to avoid 143(1)(a) intimations.
- Aadhaar OTP e-verification the same day.
- Free notice defence within 12 months of filing.
Definition
44ADA
Definition
44AD
Definition
Section 44AB
Typical income mix for startups
- Revenue from operations
- Interest on cash reserves
- SAFE / CCPS conversion premium
- Other income (grants, awards)
- Foreign subsidiary income (if any)
Deductions available
- Section 80-IAC — 100% tax holiday (3 of 10 years)
- Section 80JJAA — new employee salary (30% × 3 yrs)
- Section 35(2AB) — R&D weighted deduction
- ESOP tax deferral (Section 191(2A))
- MAT / AMT credit carry-forward
Documents required
- Audited financials
- DPIIT + 80-IAC certificates
- Cap table with CCPS/SAFE details
- TDS returns (Q1–Q4)
- GST returns
- ESOP exercise register
Common mistakes to avoid
- Missing DPIIT + 80-IAC certificate — no tax holiday
- Not filing MAT under Section 115JB
- Skipping ESOP TDS at exercise
- Ignoring Section 79 change-of-shareholding rule for loss carry-forward
- Not disclosing angel investment under Section 56(2)(viib)
Worked example
A Bengaluru SaaS startup with 80-IAC certificate files ITR-6 claiming 100% tax holiday for FY 2024-25 — MAT paid at 15% carried forward as credit.
Startups — filing snapshot
| Item | Detail |
|---|---|
| Recommended form | ITR-6 (Pvt Ltd) / ITR-5 (LLP) |
| Regime guidance | DPIIT + 80-IAC-approved startups get 3-year tax holiday within first 10 years. |
| Presumptive available | Depends on income mix |
| Audit trigger | Above threshold or below deemed profit |
| Taxpex turnaround | 24–72 hours |
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Frequently asked questions
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Related tools, guides & services
Related reading
- Which ITR Form Should You File in 2025? Complete Guide (ITR-1 to ITR-4)
- ITR-1, ITR-2, ITR-3, ITR-4 — Which Form Do You Actually Need to File?
- How to Actually Get 80-IAC Approval — A Founder's Playbook
- Which ITR Form Should You File in 2026? (ITR-1 to ITR-7 Explained)
- Documents Required for ITR Filing 2026 — The Complete Checklist
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