DPIIT's Gazette Notification G.S.R. 108(E), issued 4 February 2026, replaced the 2019 framework, raising the turnover ceiling for recognised startups from Rs 100 crore to Rs 200 crore (Rs 300 crore for a new 'Deep Tech Startup' category with a 20-year recognition window) and making cooperative societies eligible for the first time. Recognition unlocks the Section 80-IAC three-year tax holiday, Section 56(2)(viib) angel-tax exemption, GeM procurement access and Fund of Funds eligibility.
DPIIT doubles startup turnover cap to Rs 200 cr, adds new deep-tech class
More Indian startups now qualify for DPIIT recognition — founders near the old Rs 100 crore cap, or building IP-intensive deep tech, should (re)apply to access the tax holiday, angel-tax exemption and government procurement perks.
Source: Treelife
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