{"id":218580,"date":"2019-08-23T17:00:44","date_gmt":"2019-08-23T11:30:44","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=218580"},"modified":"2019-08-26T15:28:01","modified_gmt":"2019-08-26T09:58:01","slug":"cbdt-issues-clarification-on-eligibility-of-small-start-ups-to-avail-tax-holiday","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/23\/cbdt-issues-clarification-on-eligibility-of-small-start-ups-to-avail-tax-holiday\/","title":{"rendered":"CBDT issues clarification on eligibility of small Start-ups to avail tax holiday"},"content":{"rendered":"<p style=\"text-align: justify;\">The <span style=\"color: #ff0000;\"><span style=\"color: #0000ff;\">Central Board of Direct Taxes (CBDT) has clarified today that small start-ups with turnover upto Rs. 25 crore will continue to get the promised tax holiday as specified in Section 80-IAC of the Income Tax Act, 1961 (the \u2018Act\u2019), which provides deduction for 100 per cent of income of an eligible start-up for 3 years out of 7 years from the year of its incorporation.<\/span>\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">CBDT further clarified that all the start-ups recognised by DPIIT which fulfilled the conditions specified in the DPIIT notification did not automatically become eligible for deduction under Section 80-IAC of the Act. A start-up has to fulfill the conditions specified in Section 80-IAC for claiming this deduction. Therefore, the turnover limit for small start-ups claiming deduction is to be determined by the provisions of Section 80-IAC of the Act and not from the DPIIT notification.<\/p>\n<p style=\"text-align: justify;\">CBDT dispelled the confusion created by some media report claiming discrepancy that the I-T law was yet to reflect DPIIT\u2019s higher turnover threshold of Rs. 100 crore. CBDT said that there was no contradiction in DPIIT\u2019s notification dated 19.02.2019 and Section 80-IAC of the I.T. Act, 1961 because in para 3 of the said notification, it has clearly been mentioned that a start-up shall be eligible to apply for the certificate from the Inter-Ministerial Board of Certification for claiming deduction under Section 80-IAC of the Act, only if the start-up fulfills the conditions specified in sub-clause (i) and sub-clause (ii) of the Explanation of Section 80-IAC. Therefore, the turnover limit for eligibility for deduction under Section 80-IAC of the Act, as per the DPIIT\u2019s notification is also Rs. 25 crore.<\/p>\n<p style=\"text-align: justify;\">It is further stated that Section 80-IAC contains a detailed definition of the eligible start-up which, inter alia, provides that a start-up which is engaged in the eligible business shall be eligible for deduction, if (i) it is incorporated on or after 1st April 2016, (ii) its turnover does not exceed Rs. 25 crore in the year of deduction, and (iii) it holds a certificate from the Inter-Ministerial Board of Certification.<\/p>\n<p style=\"text-align: justify;\">It was explained that this was the major reason as to why there was a wide difference between the number of start-ups recognised by the DPIIT and the start-ups eligible for deduction under section 80-IAC of the Act. It is pertinent to state that Section 80-IAC was inserted vide Finance Act, 2016 as an exception to the Government\u2019s stated policy of phasing out the profit-linked deduction for promoting small start-ups during their initial year of operation. Since the intention was to support the small start-ups, the turnover limit of Rs. 25 crores was considered reasonable for granting profit linking deduction.<\/p>\n<hr \/>\n<p><strong>[Press Release dt. 22-08-2019]<\/strong><\/p>\n<p style=\"text-align: right;\"><strong>Ministry of Finance<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Direct Taxes (CBDT) has clarified today that small start-ups with turnover upto Rs. 25 crore will continue to 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Vide Circular No.22\/2019 dated 30-08-2019, CBDT has consolidated all the circulars\/clarifications issued on this subject for the ease of compliance of Start-up entities. The present circular inter alia highlights the following:- Simplification of\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":254493,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/21\/no-tds-under-section-194a-on-interest-payment-to-a-member-of-scheduled-tribe-of-specified-areas-under-section-1026-of-it-act\/","url_meta":{"origin":218580,"position":1},"title":"No TDS under section 194A on interest payment to a member of scheduled tribe of specified areas under section 10(26) of IT Act","author":"Bhumika Indulia","date":"September 21, 2021","format":false,"excerpt":"On September 17, 2021, the Central Board of Direct Taxes (CBDT)\u00a0 has issued a notification \u00a0that no deduction of tax shall be made on the following payment under section 194A of the Income-tax Act, 1961, which specifies, Interest other than \u201cinterest on securities\u201d, made by a scheduled bank located in\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"CBDT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/08\/MicrosoftTeams-image-159-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268667,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/18\/cbdt-notifies-tax-deductions-on-rent-of-aircraft-leased-out-by-ifsc-units-allowed-subject-to-conditions\/","url_meta":{"origin":218580,"position":2},"title":"CBDT notifies exemption of TDS on rent of \u2018aircraft\u2019 leased out by IFSC units on certain conditions","author":"Editor","date":"June 18, 2022","format":false,"excerpt":"On 16th June, 2022, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section 194-I of Income Tax Act, 1961 paid to Aircraft Leasing Units vide notification no. 65\/2022\/F. No. 275\/30\/2019-IT(B). This will come into force on July 1, 2022.Exemption is applicable on following conditions:\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/06\/CBDT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":186124,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/07\/cbdt-no-coercive-recovery-start-ups-addition-share-capital-valuation-issue\/","url_meta":{"origin":218580,"position":3},"title":"CBDT: No coercive recovery from Start Ups for addition on Share Capital Valuation issue","author":"Saba","date":"February 7, 2018","format":false,"excerpt":"Section 56(2)(viib) of the Income-tax Act, 1961 (Act) provides that where a closely held company issues its shares at a price which is more than its fair market value, the amount received in excess of fair market value will be charged to tax in the hands of the company as\u2026","rel":"","context":"In &quot;Taxation&quot;","block_context":{"text":"Taxation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/taxation\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":268969,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/24\/cbdt-inserts-new-tds-forms-16e-and-26qe-under-income-tax-rules-1962\/","url_meta":{"origin":218580,"position":4},"title":"CBDT inserts new TDS forms 16E and 26QE under Income Tax Rules, 1962","author":"Editor","date":"June 24, 2022","format":false,"excerpt":"The Central Board of Direct Taxes has notified the Income Tax (19th Amendment Rules) 2022 in order to amend Income Tax Rules, 1962. 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Nambiar J upheld the impugned instructions of the Income Tax officers, which direct\u2026","rel":"","context":"In &quot;High Courts&quot;","block_context":{"text":"High Courts","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/highcourts\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/218580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=218580"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/218580\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=218580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=218580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=218580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}