सरकारी योजनाएँ / S-27
स्टार्टअप इंडिया: डीपीआईआईटी स्टार्टअप मान्यता, स्टार्टअप बौद्धिक संपदा संरक्षण सुविधा योजना (SIPP) एवं धारा 80-IAC कर छूट
Startup India: DPIIT Startup Recognition, Scheme for Facilitating Start-Ups Intellectual Property Protection (SIPP) with patent/trademark fee rebates, and Section 80-IAC income-tax holiday
इस योजना के पीछे का नियम
नियम संस्करण 1 · 10 अप्रैल 2023 से लागू
Gazette of India, DPIIT Notification G.S.R. 108(E) dated 4 February 2026 - definition and recognition of Startups · DPIIT, Ministry of Commerce and Industry (Gazette of India Extraordinary Pt II s.3(i))
किसी ने अभी तक यह नियम स्रोत से नहीं मिलाया
नियम को चाहिए: आप कौन हैं*, जिला, परियोजना लागत, आयु
स्रोत जो खुला छोड़ता है
- SIPP scheme period 01-04-2023 to 31-03-2026 (extension beyond not found);
लाभ
- लाभ का प्रकार
- Regulatory recognition + IP facilitation (government-paid facilitator fees and statutory fee rebates) + income-tax deduction
- राशि
- SIPP facilitator fees paid by Government to the empanelled facilitator (startup pays nothing to facilitator): Patent Rs 15,000 at filing and Rs 25,000 at final disposal (Rs 35,000 if opposed); Trademark Rs 3,000 at filing, Rs 5,000 at disposal (Rs 10,000 if opposed); Design Rs 3,000 / Rs 5,000 (Rs 10,000 if opposed). Statutory fee rebates: 80% on patent fees and 50% on trademark filing fee for recognised startups (startup still pays the reduced statutory fee). 80-IAC: 100% deduction of profits and gains of the eligible business.
- सब्सिडी का हिस्सा
- 80% rebate on patent statutory fees; 50% rebate on trademark filing fee; 100% of facilitator professional fees borne by Government (any number of patents/trademarks/designs); 100% profit deduction under 80-IAC
- अधिकतम सीमा
- No monetary cap on number of IP filings facilitated under SIPP; facilitator fee per application capped at the schedule above; 80-IAC has no rupee cap but is limited to 3 consecutive years out of 10 and subject to MAT/AMT
- अवधि
- Recognition valid up to 10 years from incorporation (20 for Deep Tech) or until turnover exceeds Rs 200/300 crore; SIPP scheme period 01-04-2023 to 31-03-2026 (extension beyond not found); 80-IAC: any 3 consecutive assessment years within first 10 years, for entities incorporated before 1 April 2030
- जमानत
- Not applicable - no loan component
- सत्यापन टिप्पणी
- DPIIT recognition is a free online certificate that unlocks government-paid IP facilitators plus 80%/50% patent/trademark fee rebates (SIPP) and a 3-year 100% income-tax holiday (80-IAC, subject to IMB certification), with no grant or loan money attached.
पात्रता
- कौन आवेदन कर सकता है
- Private limited company (Companies Act 2013)
- Registered partnership firm (s.59 Partnership Act 1932)
- Limited liability partnership (LLP Act 2008)
- Multi-State Cooperative Society (MSCS Act 2002) - added 2026
- Cooperative Society registered under a State/UT Cooperative Societies Act - added 2026
- Not eligible: sole proprietorship, entities incorporated outside India, holding/subsidiary companies, joint ventures, entities formed by splitting/reconstruction/merger/demerger
- 80-IAC only: private limited company or LLP
- आयु
- Within 10 years from date of incorporation/registration (20 years for Deep Tech Startup). 80-IAC: incorporated on or after 1 April 2016 and before 1 April 2030; deduction claimable for any 3 consecutive years within first 10 years.
- लिंग और श्रेणी
- No gender/social-category criterion; open to all. Indian promoters must hold at least 51% shareholding (DPIIT recognition guidelines).
- टर्नओवर या निवेश सीमा
- Turnover in any financial year since incorporation must not exceed Rs 200 crore (Rs 300 crore for Deep Tech) - raised from Rs 100 crore by G.S.R. 108(E) 2026. No investment ceiling. 80-IAC turnover cap: DPIIT Tax Playbook (May 2026) states Rs 300 crore in the relevant tax year; statutory text not verified.
- क्या इत्र व्यापार सूची में है
- Not applicable / sector-agnostic - YES in effect. There is no notified trade or product list; the sole substantive test is that the entity is 'working towards innovation, development or improvement of products or processes or services, or is a scalable business model with a high potential of employment generation or wealth creation' (G.S.R. 108(E) para 1(a)(iv)). The only sectoral bar is 'Entities operating in domains specifically prohibited by law shall not be recognized' (Guidelines para 9). A perfumery/attar venture qualifies only if it can evidence innovation or scalability in its write-up; a conventional attar trading or distilling business without an innovation angle may be rejected.
- अन्य शर्तें
- Entity must not be formed by splitting up or reconstruction of an existing business; must deploy funds primarily to core business and not invest in residential property, loans, shares/securities, capital contributions, vehicles/aircraft/yachts over Rs 10 lakh, jewellery etc. except in ordinary course (G.S.R. 108(E) paras 4-5). SIPP: any DPIIT-recognised startup (IMB certificate not required) plus Indian innovators/educational institutes filing via WIPO TISCs; must self-declare no other government funds used to pay the facilitator. 80-IAC additionally needs an IMB 'eligible business' certificate.
आवेदन कैसे करें
- ऑनलाइन पोर्टल
- https://www.nsws.gov.in (Registration as a Startup - DPIIT recognition); https://www.startupindia.gov.in/content/sih/en/startupgov/startup_recognition_page.html (guide, certificate verification, 80-IAC/IMB application via 'Apply for Income Tax Exemption'); SIPP facilitator list: https://iprsearch.ipindia.gov.in/DynamicUtility/Sipp/index ; SIPP page: https://ipindia.gov.in/page-content/startups-intellectual-property-protection-sipp
- कार्यालय जहाँ जाना है
- None required. DPIIT, Vanijya Bhawan, New Delhi (Startup India helpline 1800 115 565); NSWS helpline 1800 102 5841. SIPP: Office of CGPDTM, Boudhik Sampada Bhawan, Antop Hill, Mumbai (facilitator fee disbursal). State support: UP Startup Mission/StartinUP, 1st Floor UPLC, Navchetna Kendra, 10 Ashok Marg, Lucknow (0522-4130303 ext 302).
- दस्तावेज़
- Certificate of Incorporation/Registration (CIN/LLPIN/partnership or cooperative registration)
- Write-up on nature of business showing innovation, development or improvement of products/processes/services, or scalability for employment/wealth creation (G.S.R. 108(E) para 2(i)(b))
- Supporting documents as asked on NSWS form (pitch deck/website/patents if any - portal says 'support documents' without fixed list)
- For Deep Tech: documents evidencing the four Deep Tech attributes
- 80-IAC: Form-1 to IMB with documents specified therein, filed on Startup India portal after DPIIT recognition
- SIPP: DPIIT recognition certificate/number plus self-declaration that no other government funds were used to pay the facilitator
सावधानी
1) No money is given: DPIIT recognition itself carries no grant or loan; funding comes only via separate schemes (Seed Fund, Fund of Funds) not covered here. 2) Sole proprietorships - the dominant form among Kannauj attar units - are ineligible; conversion to LLP/Pvt Ltd/registered partnership/cooperative is needed. 3) Innovation test: a traditional deg-bhapka attar unit must articulate a genuine innovation or scalable model in its write-up; DPIIT can reject with reasons. 4) 80-IAC needs a second, stricter IMB certification (Pvt Ltd/LLP only; historically low approval rate) and MAT/AMT may still apply. 5) SIPP pays only facilitator professional fees; statutory patent/trademark fees (after 80%/50% rebate), PCT and Madrid fees remain payable by the startup. 6) SIPP's last documented validity ends 31-03-2026 - confirm current status before relying on it. 7) Recognition is lost on becoming a holding/subsidiary, entering a joint venture, or exceeding age/turnover limits; related-party dealings must be at arm's length; investments in real estate, shares, loans etc. outside core business are barred. 8) Entities formed by splitting an existing family attar business are expressly excluded.
कन्नौज में एजेंसी
No district-level implementing office: recognition is applied for online on the National Single Window System (nsws.gov.in) and processed centrally by DPIIT; 80-IAC applications go to the IMB via startupindia.gov.in; SIPP is availed through any CGPDTM-empanelled IP Mitra (facilitator) - the SIPP register lists Uttar Pradesh-based facilitators (e.g. Lucknow) but none was found listed in Kannauj. State-side handholding is via the UP Startup Mission / StartinUP (Dept. of IT & Electronics, GoUP; UPLC, Lucknow). FFDC Kannauj (MSME Ministry autonomous body) offers fragrance training/testing but neit
क़ानूनी आधार
- आदेश या अधिसूचना
- G.S.R. 108(E), DPIIT (Startup definition and recognition; supersedes G.S.R. 127(E) of 19 Feb 2019). SIPP: DPIIT File No. 12(30)/2015-IPR-III, revised scheme approved April 2023 (extension w.e.f. 01-04-2023 up to 31-03-2026). 80-IAC: Income-tax Act 1961 s.80-IAC (mapped to s.140 of Income-tax Act 2025 per DPIIT Tax Playbook May 2026).
- तारीख
- 2026-02-04 (G.S.R. 108(E)); 2019-02-19 (G.S.R. 127(E), superseded); SIPP 2023 revision generated 10-04-2023; SIPP fee revision effective 02-11-2022
दिशानिर्देशों की वर्तमान स्थिति
Amended/superseded in 2026: G.S.R. 108(E) dated 4 February 2026 expressly supersedes G.S.R. 127(E) of 19 Feb 2019 - turnover cap raised from Rs 100 crore to Rs 200 crore, cooperative societies (state and multi-state) added as eligible entities, and a new 'Deep Tech Startup' class (20 years / Rs 300 crore) created; recognition applications now routed through NSWS. 80-IAC: incorporation window exten
स्रोत
- Gazette of India, DPIIT Notification G.S.R. 108(E) dated 4 February 2026 - definition and recognition of Startups · DPIIT, Ministry of Commerce and Industry (Gazette of India Extraordinary Pt II s.3(i)) · 2026-02-04T2
- Gazette of India, DPIIT Notification G.S.R. 127(E) dated 19 February 2019 (superseded) · DPIIT, Gazette of India · 2019-02-19T2
- Guidelines for Recognition of Startups (DPIIT) · DPIIT / Startup India · not found (undated PDF)T2
- Startup Recognition & Tax Exemption - eligibility page · Startup India portal (DPIIT) · accessed 2026-09-05T2
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