IT / ITeS Policy 2022-27

IT/ITeS (IT enabled Services) implies services rendered through application of Information Technology or and will include the following

  • Call Centers         
  • Medical Transcriptions
  • Back Office Operations / Business / Knowledge Process Outsourcing (BPO / KPO)
  • Web / Digital Content Development / ERP / Software and Application Development
  • GIS Enabled Service
  • IT Support Centers
  • Website Services
  • Revenue Accounting and Other Ancillary operations
  • Financial and Accounting Processing
  • HR and Payroll processing
  • Insurance claim processing
  • Bioinformatics
  • IT enabled Banking
  • Non-banking services including insurance, pension, Asset Management and market related services
  • Depository and Security registration and dematerialization services
  • Emerging Technologies such as Cyber Security, Big Data, Artificial Intelligence, Blockchain, Machine Learning etc.

Incentive / Subsidy Benefits

Sr. No. Particulars Quantum of subsidy
Capital Expenditure Subsidy
25.00% of capital expenditure receivable in 20 quarterly instalments
Operating Expenditure Subsidy
15.00% of operating expenditure receivable in quarterly instalments
Interest Subsidy
Up to 7.00% and up to 10 million per annum
Employers’ contribution to Provident Fund
100% in Case of Female Employees / 75% of Male Employees
Electricity Duty
100% Reimbursement of Electricity Duty
Employee Salary
15 days salary up to 50k for male and 60k for female employees
Working from Empanelled Co-Working Space
- 50% of monthly seat rent or INR 10,000/ seat for first two years
- 25% of monthly rent or INR 5,000/seat for next three years

Capital Expenditure includes

  • constructed office building, computers, software, networking related hardware and other related fixed assets;
  • stamp duty and registration fees for lease / purchase of office and land; and
  • purchase of renewable energy equipment for captive use.

Operating Expenditure includes

  • Office Lease Rent
  • Bandwidth Charges
  • Cloud Rental
  • Power Tariff and
  • Patent Expenses