Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 20 FEBRUARY 2026

India's New Startup And Deep Tech Startup Framework: Why The 2026 DPIIT Notification Matters

Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
Contributor
Lakshmikumaran & Sridharan

Lakshmikumaran & Sridharan

Lakshmikumaran & Sridharan (LKS) is a premier full-service Indian law firm specializing in areas...

View firm profile
Explore more from Lakshmikumaran & Sridharan

The Department for Promotion of Industry and Internal Trade (DPIIT), on 4 February 2026, issued Notification G.S.R. 108(E). The Notification G.S.R. 108(E) redefines the criteria and recognition process...

IndiaCorporate/Commercial Law
Raghav Sarda
Raghav Sarda
Manish Singh Bhadauria
Manish Singh Bhadauria
Author LinkedIn connections

The Department for Promotion of Industry and Internal Trade (DPIIT), on 4 February 2026, issued Notification G.S.R. 108(E). The Notification G.S.R. 108(E) redefines the criteria and recognition process for Startups and Deep Tech Startups in India. Said notification not only supersedes the earlier Gazette Notification G.S.R. 127(E) dated 19th February 2019 but also marks a significant policy evolution in India's innovation ecosystem.

Key highlights of the 2026 notification

The 2026 notification enlarges the definition of startups to include private limited companies, LLPs, partnerships, cooperative societies, and multi state cooperatives. The much broader coverage ensures inclusivity and recognizes the diverse forms of entrepreneurial activity in India.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

View source

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

CCPS In India: Why Compulsorily Convertible Preference Shares Remain Central To Venture Capital And M&A Transactions

Compulsorily Convertible Preference Shares (CCPS) remain one of the most widely used instruments for venture capital and private equity investments in Indian companies. Their appeal lies in the ability to combine equity classification with negotiated economic and governance protections. But CCPS are not governed by a single, standalone statutory framework. Their legal treatment is instead shaped by the Companies Act, FEMA and foreign investment rules, tax law, and, where applicable, SEBI regulations.
IndiaCorporate/Commercial Law
King, Stubb & Kasiva
King, Stubb & Kasiva
Article

A Sneak Peek Into A Historic Deal In The Entertainment Industry: How Paramount Beat Netflix For Warner Bros. – Lessons And Reforms For India

Chanakya, the ancient Indian strategist and author of the Arthashastra, taught that an opponent is overcome through four means: sama (persuasion), dana (inducement), bheda (division) and danda (force). The contest for Warner Bros. Discovery (WBD) is a modern illustration of all four. Netflix made the first offer and signed a merger agreement with WBD, yet Paramount played each of its cards with care.
IndiaCorporate/Commercial Law
Hammurabi & Solomon Partners
Hammurabi & Solomon Partners
Article

FCRA Amendment Rules, 2026: Key Changes And Practical Implications

AZB & Partners provides important disclaimers regarding the nature and purpose of their website, clarifying that no solicitation or advertising has occurred and that the information is provided solely at the user's request. The firm outlines the limitations of the website content and emphasizes that accessing it does not create a lawyer-client relationship. Users are informed about their responsibilities when using the site and the firm's intellectual property rights over the content.
IndiaCorporate/Commercial Law
AZB & Partners
AZB & Partners
Article

The Situs: The Ever-expanding Territorial Jurisdiction Of Internet Infringements

The Delhi High Court's recent ruling in Kohinoor Seed Fields has dramatically expanded territorial jurisdiction for online intellectual property disputes, holding that mere website accessibility is sufficient to establish jurisdiction. This decision conflicts with earlier precedents requiring purposeful targeting of customers, creating uncertainty about where IP infringement cases can be filed in India's internet era.
IndiaIntellectual Property
Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
Article

Status Of ESI Compliance Under The Code On Social Security, 2020: An Analytical Review

India's labour law overhaul centers on the Code on Social Security, 2020, which consolidates the Employees' State Insurance Act, 1948. With the Central Social Security Rules notified in May 2026, employers face critical questions about ESI compliance during the transition period. Should contributions now be calculated using the revised wage definition? Do employees earning above INR 21,000 remain exempt from mandatory ESI coverage?
IndiaEmployment and HR
Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan