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HomeFundingAngel Investment
DPIIT • SEBI • CBDT

Angel Funding for Startups in India

Raise compliant angel rounds with DPIIT recognition, Section 80‑IAC tax holiday eligibility, and post‑FY25 relief from the erstwhile ‘angel tax’

Pre‑Seed–Series A
Funding Stages
DPIIT
Recognition
SEBI AIF
Angel Funds
FY25–26
Angel Tax Out

Quick Stats

Tax ReliefAngel tax removed from FY 2025‑26
RecognitionDPIIT recognition recommended
Tax Holiday80‑IAC: 3 years (eligibility)
Investor BaseAccredited investors in Angel Funds
Round TypesEquity • CCPS • SAFE/CCD
ComplianceValuation & FEMA norms

About Angel Funding

Angel funding bridges pre‑seed to early institutional rounds through individual angels and SEBI‑registered Category I Angel Funds, typically investing via equity or CCPS with pro‑rata and governance rights. DPIIT‑recognized startups also access tax and regulatory benefits that ease fundraising and compliance. [9][1]

The Finance Act (No. 2) 2024 removed Section 56(2)(viib) (‘angel tax’) effective April 1, 2025, eliminating tax on share premium receipts for qualifying issuances, while startups must still comply with valuation, FEMA, and disclosure norms. Section 80‑IAC tax holiday remains separately applicable on profits subject to conditions. [3][4]

SEBI’s revised framework increasingly aligns Angel Funds with accredited investors and enhanced governance, expanding professional angel capital while improving investor protection and transparency. [9][12]

DPIIT Benefits

Recognition streamlines exemptions, procurement relaxations, and access to tax holiday under Section 80‑IAC (subject to IMB).

Angel Instruments

Equity/CCPS, CCD/SAFE‑like notes for bridge; standard rights on pro‑rata, information, and protective provisions.

Angel Funds

SEBI Cat‑I Angel Funds route pooled angel money; onboarding now centered on accredited investors with phased transition.

No Angel Tax

Section 56(2)(viib) removed from April 1, 2025; valuation fairness and FEMA compliance continue to apply.

Success Stories

"Closed an angel‑led seed with clean DPIIT recognition and FEMA‑compliant pricing; scaled GTM rapidly."

Finlytics AI

B2B Analytics

Funded: ₹3 Cr

"Angel Fund syndicate brought governance discipline and opened doors to top agritech partners."

KisanCloud

Agri SaaS

Funded: ₹1.2 Cr

"Structured CCPS round with clear milestones and ESOP pool unlocked a strong hiring plan."

MediWear

Smart Wearables

Funded: ₹2.1 Cr

Ready to Get Started?

Let our experts guide the entire process and get funding approved in 45 days.

IMPORTANT:
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