News
How Indian Startups Can Pay Zero Income Tax for 3 Years – A Deep Dive

In a landmark decision to boost innovation, the Government of India has extended one of its most powerful benefits for new businesses — a 100% income tax exemption for three consecutive years.
This tax holiday, offered under Section 80-IAC of the Income Tax Act, is aimed at encouraging the growth of genuine, innovation-led startups by allowing them to reinvest profits into expansion without tax burdens during their critical early years.

What is Section 80-IAC?
Section 80-IAC provides eligible startups a 100% deduction of profits and gains from business for any 3 consecutive assessment years out of 10 years since incorporation. This means:
No income tax on profits
Applicable for 3 years (chosen by the startup)
Effective for businesses incorporated till April 1, 2030
It’s one of the few schemes that provide a direct financial benefit rather than just credit access or subsidies.
What’s New in 2025?
The Union Budget 2025 brought key upgrades:
- Deadline Extended: The window to qualify has been extended from March 31, 2025 to April 1, 2030
- Encourages more startups to apply under DPIIT
- Boosts innovation in sectors like AI, deep tech, agritech, climate tech, and fintech

Who is Eligible?
To avail the tax break, your startup must meet all of the following criteria:
Requirement | Details |
---|---|
Entity Type | Must be a Private Limited Company or LLP |
Registration | Must be recognized by DPIIT under Startup India |
Incorporation Window | Between April 1, 2016 and April 1, 2030 |
Annual Turnover | Must not exceed ₹100 crore in any financial year |
Business Nature | Must be working on innovation, development, or improvement of products/services |
Not Formed by Split or Merger | Should not be formed by splitting up or reconstructing an existing business |
Why Is This a Game-Changer?
Startups usually operate on thin margins and need every rupee to build, hire, and expand. This tax relief allows founders to:
- Reinvest profits without tax burdens
- Improve investor confidence
- Scale faster during their most vulnerable years
- Focus on product-market fit instead of tax liabilities

How to Apply
Here’s a step-by-step guide to claim the tax holiday:
- Register on Startup India Portal
- Get DPIIT Recognition Certificate
- After recognition, apply to CBDT (Central Board of Direct Taxes) for Section 80-IAC approval
- Choose any 3 consecutive years in your first 10 years of operations to claim the exemption The benefit is not automatic — you must apply and receive confirmation from CBDT before filing for deductions
Real-World Example
Startup A was incorporated in 2023, registered with DPIIT, and hit ₹4.5 crore turnover in 2024, ₹9 crore in 2025, and ₹15 crore in 2026.
- It chose FY 2024–26 for tax exemption
- Filed Section 80-IAC claim
- Saved nearly ₹2.8 crore in total income tax over those 3 years
- Reinvested in talent and R&D

Expert Opinions
Nitin Kaushik, Chartered Accountant:
Section 80-IAC is not a loophole — it’s a fully legal benefit designed to nurture the startup ecosystem. If you’re compliant and innovative, there’s no reason to skip this
Priya Desai, VC Investor:
This tax holiday makes Indian startups more attractive to investors. More net profits = better runway and higher valuations
What Happens After 3 Years?
Once the 3-year exemption is used up:
- Startups are taxed as per regular corporate tax slabs
- Currently:
- 25% for startups with turnover < ₹400 crore
- Or 22% for companies opting out of other exemptions
Planning is key. Use your 3 tax-free years strategically (early growth, product pivots, or major hiring)
News
PM Modi in Mizoram & Manipur: Historic Railway Launch, Development Push, and First Visit Since Manipur Violence

Prime Minister Narendra Modi on Saturday inaugurated Mizoram’s first railway station at Sairang, marking the completion of the ₹8,070 crore Bairabi–Sairang Rail Line, a project that finally connects Aizawl to the Indian Railways network. Despite bad weather preventing him from addressing a rally at Aizawl’s Lammual Ground, PM Modi spoke virtually from Lengpui Airport, describing the day as “historic for Mizoram.”

Mizoram: First Rajdhani Express and New Railway Era
- Historic Connectivity: Until now, Mizoram’s rail link was limited to the Silchar–Bairabi route in Assam. The new 51 km Bairabi–Sairang line brings Aizawl onto the national railway map for the first time.
- Engineering Marvel: The project comprises 45 tunnels, 55 major bridges, and 88 minor bridges, built through challenging hilly terrain.
- Flagged Off Services: PM Modi launched Mizoram’s first Rajdhani Express connecting Sairang to Delhi’s Anand Vihar. Two more services—Sairang–Kolkata Express and Sairang–Guwahati Express—were also inaugurated.
- Boost for Growth: The line is expected to cut transport costs, boost trade, tourism, and generate jobs while integrating Mizoram with India’s mainstream economy.
PM Modi said, “This is not just a railway line, it is a lifeline that will transform lives in Mizoram.”

PM Modi on Vote Bank Politics in Northeast
During his speech, the Prime Minister also touched upon the political neglect of the Northeast in the past:
Manipur Visit: First Since Ethnic Violence
After Mizoram, PM Modi headed to Manipur, making his first visit since the ethnic violence of May 2023, which displaced thousands and led to President’s Rule being imposed in February 2025.
- Churachandpur Visit: Modi is expected to meet internally displaced persons (IDPs) in Churachandpur, a Kuki-majority district.
- Imphal Programmes: In the Meitei-dominated capital, Imphal, he will inaugurate and lay foundation stones for projects worth over ₹3,600 crore, including roads, highways, IT infrastructure, working women’s hostels, and the Ima Markets (the world’s largest all-women-run market).
- Symbolic Visit: His visit to both Kuki and Meitei areas is being seen as a strong message of reconciliation and inclusive development.
PM Modi posted on X:
“I will be attending programmes in Churachandpur and Imphal tomorrow. We are fully committed to inclusive and all-round development of Manipur.”

₹71,000 Crore Push for Northeast
The PM’s three-day tour across five Northeastern states includes projects worth over ₹71,000 crore, spanning railways, highways, power, digital infrastructure, and social development initiatives. Officials call it one of the biggest-ever development drives in the region.
Why This Visit Matters
- First railway connectivity for Mizoram’s capital.
- First Prime Ministerial visit to Manipur since ethnic conflict.
- Strong message of inclusive growth and ending neglect of the Northeast.
- Massive development boost across five states.
This moment marks both a historic leap in connectivity and a politically significant outreach to one of India’s most sensitive regions.
News
PM Modi Inaugurates Mizoram’s First Railway Station: Key Details of the Bairabi–Sairang Rail Project

Prime Minister Narendra Modi inaugurated Mizoram’s first-ever railway station at Sairang, marking a historic milestone in India’s connectivity drive. The launch of the Bairabi–Sairang New Rail Line Project, valued at over ₹8,070 crore, officially brings Mizoram’s capital onto the Indian Railways map for the first time.
🚉 Historic Railway Inauguration
On Saturday, PM Modi flagged off the first trains from the Sairang railway station, situated about 12 km from Aizawl. This fulfills a long-standing national vision to connect all state capitals in India’s Northeast by rail.
The inauguration was hailed as a landmark moment of inclusive development, aimed at strengthening integration of the Northeast with the rest of the country.

📌 Key Details of the Bairabi–Sairang Project
- Length & Route: 51.38 km of railway line built through rugged, hilly terrain of Mizoram.
- Engineering Marvel: The project includes 48 tunnels, 142 bridges (55 major, 87 minor), road overbridges, and underbridges.
- Highlight: Bridge No. 196, standing 104 meters tall, is taller than Delhi’s Qutub Minar, making it the highest bridge in Mizoram and the second-highest pier bridge in Indian Railways.
- Cost & Timeline: Conceived in 1999, the line was completed at a cost of ₹8,070 crore after decades of engineering challenges including landslides and difficult weather.

🌏 Connectivity & Socio-Economic Impact
- Regional Link: Aizawl is now the fourth northeastern capital (after Guwahati, Agartala, and Itanagar) connected to the national railway grid.
- Trade & Tourism: The line will reduce dependence on roadways, cut travel costs, and make Mizoram more accessible for business, tourism, and employment.
- Future Prospects: Plans are underway to extend the line further toward the Myanmar border, tying in with the Kaladan Multimodal Transit Project, opening new international trade opportunities.

🚄 Inaugural Train Services
- Mizoram’s First Rajdhani Express: Connecting Sairang directly to Anand Vihar Terminal (Delhi), covering 2,510 km in 43 hours.
- New Express Trains: Direct links to Kolkata and Guwahati, ensuring faster and more reliable connectivity for residents.
🏗️ Symbol of Inclusive Growth
Mizoram Governor and Railway Minister hailed the project as a symbol of inclusive national development, bridging geographic isolation with modern infrastructure.
PM Modi emphasized that such projects embody India’s vision of ensuring equal progress in every corner of the country, no matter how remote.

📖 Conclusion
The inauguration of the Bairabi–Sairang rail line is more than a transport milestone—it represents integration, opportunity, and growth for Mizoram and the entire Northeast. From cutting travel time to enhancing economic prospects, the project is poised to transform the lives of lakhs of people, while also showcasing India’s engineering prowess in one of the country’s most challenging terrains.
News
Delhi Police Busts ISI Spy Module: Nepali Man Held for Sending Indian SIM Cards to Pakistan

The Delhi Police Special Cell has busted a major espionage racket linked to Pakistan’s intelligence agency ISI and arrested a 43-year-old Nepali citizen, Prabhat Kumar Chaurasia, for supplying Indian SIM cards that were being used in Pakistan.
According to officials, Chaurasia had procured 16 Indian SIM cards (Airtel and Jio) using his Aadhaar card. Out of these, 11 SIM cards were traced as active on WhatsApp in Pakistan, in cities like Lahore and Bahawalpur. The SIM cards were smuggled through Nepal to ISI handlers, who used them to attempt contact with Indian Army officials.

Attempts to Extract Sensitive Defence Information
Police investigations revealed that Chaurasia had been in touch with ISI operatives since 2024. The Pakistani agency allegedly lured him with promises of a US visa and a career in journalism abroad in exchange for his services.
Through the WhatsApp accounts registered on these Indian SIMs, attempts were being made to extract sensitive defence-related information. Delhi Police has registered a case under sections 61(2)/152 of the BNS at the PS Special Cell and further interrogation of the accused is underway to uncover wider links.

Pakistan’s Continued Espionage Attempts
This case adds to a long list of espionage attempts by Pakistan that Indian security agencies have foiled over the years. By exploiting loopholes in telecom systems and targeting vulnerable individuals with financial or career incentives, ISI has repeatedly tried to infiltrate Indian defence communications.
Officials pointed out that routing SIM cards through Nepal is a known ISI tactic to bypass direct detection. The fresh module’s bust highlights how Pakistan continues to adopt underhanded methods to destabilise India and gather intelligence.

Timing Amid Strained India-Pakistan Relations
The incident comes against the backdrop of tense India-Pakistan ties, particularly after the recent Pahalgam terror attack, where India publicly exposed Pakistan’s role before the international community. This exposure has reportedly irked Islamabad, prompting renewed espionage efforts.
Indian agencies, however, remain vigilant. The arrest of Chaurasia and the exposure of this spy module is seen as a major success in neutralising Pakistan’s covert operations.

Significance of the Bust
- Prevented possible leaks of defence information.
- Exposed ISI’s recruitment tactics using false promises of foreign visas and careers.
- Highlighted the use of telecom loopholes (routing SIMs via Nepal).
- Strengthened India’s counter-espionage operations at a sensitive time in regional security.
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