The Ministry of Commerce & Industry (MoCI) on February 05, 2026, notified regarding the revised Startup Recognition Framework, 2026 – Inclusion of Deep Tech and Cooperative Entities.
The following has been stated:
• It has issued a new notification superseding the 2019 framework, revising the definition and recognition criteria for Startups under the Startup India initiative. The turnover threshold for Startup recognition has been enhanced to ₹200 crore (from ₹100 crore), while the eligibility period remains 10 years from incorporation. Entities eligible include private limited companies, LLPs, partnership firms, and now also Multi-State and State/UT cooperative societies.
• A dedicated category of “Deep Tech Startup” has been introduced for entities engaged in advanced scientific or engineering innovations. For such entities, the eligibility period has been extended to 20 years, and the turnover limit increased to ₹300 crore. Deep Tech Startups must demonstrate high R&D intensity, ownership or development of significant IP, technological uncertainty, long gestation periods, and capital-intensive operations.
• The notification also prescribes the online recognition process through the DPIIT portal and provides for certification under Section 80-IAC of the Income-tax Act for eligible startups. It lays down conditions restricting investment in specified assets (such as real estate, luxury assets, speculative investments, etc.) during the recognition period.
• The Inter-Ministerial Board retains powers to grant certification and revoke it in cases of false information. The revised framework aims to expand coverage, strengthen innovation-driven growth, and promote high-technology entrepreneurship in India.
[Notification no. - G.S.R. 108(E)]
