LBUARS

Land/Built-Up Area Rebate Scheme

5.6/10

"Land/Built-Up Area Rebate Scheme" by the Dept. of IT, Govt. of Goa. The scheme aims to provide Land / Built-up Area Rebate to the IT Industry in the state of Goa. A one-time rebate for the purchase of Land for creating IT Office Space and for the purchase of Built-Up office space for IT operations.

State Cash

States / UT: Goa

Nodal department: Information and Publicity Department

Scheme for: Infra

Scheme profile

DBT (direct benefit transfer): No

Categories: Business & Entrepreneurship

Sub-categories: Setting up / start-up / entrepreneurship, Employee management, Regulations & returns

Target beneficiaries: Business Entity

Tags: Rebate, Land, Office, Employee

Details

Launched in 2018, the "Land/Built-Up Area Rebate Scheme" is one of the "Information Technology Policy Schemes" by the Department of Information Technology, Government of Goa. The scheme aims to provide Land / Built-up Area Rebate to the IT Industry in the state of Goa. All the New and Existing Units having their operations in Goa are eligible. A one-time rebate is provided for the purchase of Land for creating IT Office Space and for the purchase of Built-Up office space for IT operations.

Benefits

  • 1. Purchase of Land for creating IT Office Space: A one-time rebate at ₹40,000 per male employee (₹50,000 per female employee) will be provided up to 60% of the cost of the land as determined by the Consideration Amount (value as defined in the Stamp Registration/ Sale Deed). 2. Purchase of Built-Up office space for IT operations: A one-time rebate will be provided up to 20% of the cost of the space as determined by the Consideration Amount (value as defined in the Stamp Registration/ Sale Deed). NOTE 1: The maximum rebate under this provision for land purchased would be ₹1,50,00,000 and for the purchase of Built up space would be ₹1,00,00,000. NOTE 2: A Unit can avail of any one of the above-mentioned rebate options. To avail of this rebate, the Units should have direct employment proportional to the built-up space created at the rate of up to 80 sq ft per employee. Direct employees should have been on the rolls of the unit for a minimum period of 12 months. 3. Based on the number of employees of Goan origin or Goan Graduates, the percentage of incentives under clauses 2.1 and 2.2 above shall be disbursed on a pro-rata basis as under:
  • Upto 30% of employees on rolls of the company: 50%
  • 30% to 60% employees on rolls of the company: 75%
  • More than 60% of employees on the rolls of the company: 100%. 4. For Existing Units, rebates may be claimed on transactions that are made up to 3 years prior to the notification of the policy. 5. For New Units, the rebate may be availed on transactions made post-notification of the policy. Prescribed guarantees would be taken from the sponsors of the project for the rebate. NOTE: The benefits under this scheme are subject to budgetary allocation. No Promissory Estoppel shall be applicable if benefits are discontinued in case the allocation is exceeded
  1. Purchase of Land for creating IT Office Space: A one-time rebate at ₹40,000 per male employee (₹50,000 per female employee) will be provided up to 60% of the cost of the land as determined by the Consideration Amount (value as defined in the Stamp Registration/ Sale Deed).
  2. Purchase of Built-Up office space for IT operations: A one-time rebate will be provided up to 20% of the cost of the space as determined by the Consideration Amount (value as defined in the Stamp Registration/ Sale Deed).
    NOTE 1: The maximum rebate under this provision for land purchased would be ₹1,50,00,000 and for the purchase of Built up space would be ₹1,00,00,000.
    NOTE 2: A Unit can avail of any one of the above-mentioned rebate options. To avail of this rebate, the Units should have direct employment proportional to the built-up space created at the rate of up to 80 sq ft per employee. Direct employees should have been on the rolls of the unit for a minimum period of 12 months.
  3. Based on the number of employees of Goan origin or Goan Graduates, the percentage of incentives under clauses 2.1 and 2.2 above shall be disbursed on a pro-rata basis as under:
  • Upto 30% of employees on rolls of the company: 50%
  • 30% to 60% employees on rolls of the company: 75%
  • More than 60% of employees on the rolls of the company: 100%.
  1. For Existing Units, rebates may be claimed on transactions that are made up to 3 years prior to the notification of the policy.
  2. For New Units, the rebate may be availed on transactions made post-notification of the policy. Prescribed guarantees would be taken from the sponsors of the project for the rebate.
    NOTE: The benefits under this scheme are subject to budgetary allocation. No Promissory Estoppel shall be applicable if benefits are discontinued in case the allocation is exceeded.

Eligibility

  1. All the New and Existing Units must have their operations in Goa.
  2. The applicant must be one of the below:
  • Proprietorship Firm
  • Private Limited Company incorporated under the Companies Act, 2013 (or equivalent)
  • Public Limited Company incorporated under the Companies Act, 2013 (or equivalent)
  • Registered Partnership Firm incorporated under the Indian Partnership Act, 1932 (or equivalent)
  • Limited Liability Partnership incorporated under the Limited Liability Partnership Act, 2008 (or equivalent)
  1. The bank accounts of the unit and/or its partner(s)/director(s) should be linked to Aadhaar.
  2. The applicant unit shall be eligible for the benefits under this scheme only upon production of Udyog Aadhaar.
  3. The unit can avail land/built-up area rebate only if the unit has operated from the said office space for a period of more than one year.
  4. The employees should have been on the rolls of the company for a minimum period of one year.
  5. To claim the incentive, the unit should achieve the targets (both investments and employment) mentioned in the business plan.

Exclusions

The Units availing similar financial incentives under any other policy of the Government of Goa are not eligible.

How useful is this scheme?

Public benefit analysis

A practical look at this scheme for citizens

AI-generated insights showing how useful, accessible, and practical this scheme may be — combining deterministic scoring rules with a public-policy LLM analyst.

5.6
/ 10
Public Benefit Score
Accessibility 5.0/10 Moderate
Rural usefulness 4.0/10 Moderate
Application complexity 7.0/10 Challenging
Financial impact 8.0/10 Good
Literacy barrier 8.0/10 Challenging
Women inclusivity 8.0/10 Good
Awareness 4.5/10 Moderate
Implementation reliability 6.0/10 Moderate
Bigger shape means a better fit for citizens
  • Accessibility5.0
  • Financial impact8.0
  • Rural utility4.0
  • Awareness4.5
  • Simplicity3.0
  • Inclusivity8.0

What problem does this scheme solve?

The scheme provides financial incentives for IT businesses in Goa, promoting local employment and infrastructure development.

Key challenges addressed

  • Encourages establishment of IT offices in Goa
  • Supports local employment through financial rebates

Most beneficial for

  • New and existing IT businesses in Goa
  • Women employees in IT sector

Likely challenges

  • Complex application process for first-time applicants
  • Requirement for Aadhaar linkage and Udyog Aadhaar

Practical insights for citizens

The scheme is practical for established IT businesses but may be challenging for new entrants.

Rural challenges

  • Limited access to digital infrastructure
  • Low awareness in rural areas

Digital challenges

  • High dependency on online application process

Implementation bottlenecks

  • Need for Aadhaar linkage
  • Complex eligibility criteria

Awareness challenges

  • Limited outreach to potential beneficiaries

Application analysis

Application mode
Online portal
Documents burden
Low
Verification complexity
Moderate
Office dependency
None
DBT dependency
No
CSC support
No
Estimated citizen effort
High

Estimated beneficiary reach

  • Rural / urban reach Urban-only
  • Gender reach Moderate
  • Occupation reach IT sector

Benefit analysis

Benefit type
Cash
Benefit frequency
One-time
Benefit practicality
High for eligible units
Financial meaningfulness
Significant for businesses investing in infrastructure
Long-term impact
Potentially positive for local employment and economic growth

Plain-language guidance

This scheme offers cash rebates to IT businesses in Goa for purchasing land or built-up office space. It aims to support local employment and infrastructure development.

Who should apply
New and existing IT businesses operating in Goa.
Who may struggle
First-time applicants and those unfamiliar with online processes.
Best application route
Apply via the official Goa Online portal with Aadhaar.

This intelligence section is generated by an AI policy analyst combined with rule-based scoring. Scores and narrative are estimates derived from the publicly available scheme information shown on this page; actual experience may vary by state, district, and department. Always confirm details on the official portal before you apply.

Application Process

Online

Step 1: Visit the Official Web Portal of Goa Online. At the top right corner, click "Register".
Step 2: On the next page, verify your Email ID and Mobile Number using OTP. You will be redirected to the Registration Page.
Step 3: On the Registration Page, fill in all the mandatory fields of the registration form. Create a Login Name and a strong Password. Carefully read the Declaration and the Terms & Conditions, and tick the checkboxes. Fill in the Captcha Code, and click "Register/Signup".
Step 4: Login to the website using your Login Name and Password. Fill in the Captcha Code, and click "Login".
Step 5: In the top ribbon, click on "Services", then click on "IT Services". Click on the name of the scheme. You will be taken to the application form for the scheme. Fill in all the mandatory fields and upload all the mandatory documents.
Step 6: Submit the application. A unique registration number will be generated. Note this number for future reference.
NOTE: The applicant can apply for this scheme on a quarterly/bi-annually/annual basis after incurring the relevant expenditure.

Disbursement Timeline

  • Incentive Application Receipt: D
  • Application scrutiny as per checklist: D+30days
  • Application approval by the Empowered Committee: D+60 days
  • Issue of Regret Letter/Sanction Orders and Disbursement: D+90 days

NOTE 1: The rebate will be reimbursed to the companies in three tranches post Commercial Operation Date or from the date of notification of the policy, whichever is later.
NOTE 2: Units will be subject to evaluation at the end of each installment period to verify eligibility for the next installment.

Clarifications

Additional points from the scheme information published on myScheme (not legal advice).

What is the maximum rebate amount for the purchase of land under the "Land/Built-Up Area Rebate Scheme"?

The maximum rebate for land purchase is ₹1,50,00,000 as per the Stamp Registration/ Sale Deed value.

Can a unit avail both rebates for land and built-up office space simultaneously?

No, a unit can avail only one of the rebate options mentioned for land or built-up space.

How is the incentive percentage calculated based on the number of employees of Goan origin or Goan Graduates?

The percentage of incentives is calculated on a pro-rata basis, varying from 50% to 100% based on the employee composition.

What is the timeline for claiming rebates for Existing Units on transactions made before the policy notification?

Rebates for Existing Units can be claimed on transactions made up to 3 years prior to the policy notification.

What guarantees are required for claiming rebates for New Units after the policy notification?

Prescribed guarantees from the sponsors of the project are required for claiming rebates for New Units.

What is the eligibility criterion for a unit to claim benefits under the scheme?

Units must have operations in Goa and be one of the specified entities, as per the Information Technology Policy Schemes.

What is the linkage requirement for the bank accounts of the unit and/or its partners/directors?

The bank accounts should be linked to Aadhaar for the unit and/or its partner(s)/director(s).

How long should employees be on the rolls for a unit to claim the rebate?

Employees should be on the rolls for a minimum period of 12 months for the unit to claim the rebate.

What targets must a unit achieve to claim the incentives mentioned in the business plan?

The unit should achieve both investment and employment targets mentioned in the business plan to claim incentives.

What is the disbursement timeline for incentives under the scheme?

Incentives are disbursed in three tranches: D+90 days from application approval, subject to evaluation at the end of each installment period.

When can companies apply for the scheme after incurring relevant expenditure?

Companies can apply quarterly/bi-annually/annually after incurring the relevant expenditure.

How is the eligibility of units verified for subsequent installments of the subsidy?

The 3-year business plan with projected investment and employment targets is used for evaluation at the end of each installment period.

How is the rebate reimbursed to companies?

The rebate is reimbursed in three tranches post Commercial Operation Date or from the date of notification of the policy, whichever is later.

Can units claim rebates on transactions made before the policy notification?

Yes, Existing Units can claim rebates on transactions made up to 3 years prior to the notification of the policy.

References

Guidelines
https://www.goa.gov.in/wp-content/uploads/2020/08/ITPolicySchemes2018.pdf
Official Gazette
https://ditc.goa.gov.in/sites/default/files/Target-Schemes.pdf
User Manual For Business Entity
https://services.goaonline.gov.in/Downloads/Organization/BusinessProfile_UserManual.pdf
Track Application Status
https://goaonline.gov.in/StatusTrack
Contact Us
https://www.goa.gov.in/contact/

Apply

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Frequently asked questions

What is the purpose of Land/Built-Up Area Rebate Scheme?
Land/Built-Up Area Rebate Scheme is a government welfare initiative designed to support Infra, Business Entity through benefits related to Business & Entrepreneurship, financial assistance, subsidies, social welfare, healthcare, education, or livelihood support.
Who can apply for Land/Built-Up Area Rebate Scheme?
Eligibility for Land/Built-Up Area Rebate Scheme may depend on factors such as income category, age, gender, occupation, state of residence, social category, and government-defined beneficiary criteria.
What benefits are offered under Land/Built-Up Area Rebate Scheme?
Benefits under Land/Built-Up Area Rebate Scheme may include financial assistance, subsidies, scholarships, insurance support, healthcare benefits, pension support, training assistance, or welfare services depending on the scheme guidelines.
Which department manages Land/Built-Up Area Rebate Scheme?
Land/Built-Up Area Rebate Scheme is managed by Information and Publicity Department and may be implemented through district offices, online portals, CSC centres, banks, or authorised government agencies.
Can users apply online for Land/Built-Up Area Rebate Scheme?
Yes, eligible applicants may be able to apply online for Land/Built-Up Area Rebate Scheme through official government portals, authorised service centres, or digital application systems depending on the implementation process.
Is Aadhaar mandatory for Land/Built-Up Area Rebate Scheme?
Many government schemes may require Aadhaar verification, identity proof, or linked bank account details for beneficiary validation and direct benefit transfer processing.
Where can users apply for Land/Built-Up Area Rebate Scheme?
Applications for Land/Built-Up Area Rebate Scheme may be submitted through government departments, official scheme portals, CSC centres, district offices, welfare departments, or authorised service centres.
What documents may be required for Land/Built-Up Area Rebate Scheme?
Applicants may need Aadhaar card, income certificate, residence proof, bank account details, caste certificate, photographs, educational records, or occupation-related documents depending on scheme eligibility requirements.
Is Land/Built-Up Area Rebate Scheme available in all states?
No, Land/Built-Up Area Rebate Scheme is primarily available for eligible residents of Goa and may be implemented through state government departments and local administrative offices.
Can residents outside Goa apply for Land/Built-Up Area Rebate Scheme?
Eligibility for Land/Built-Up Area Rebate Scheme is generally limited to residents of Goa unless otherwise specified in the official scheme guidelines.
Does Land/Built-Up Area Rebate Scheme provide business loan or startup assistance?
Land/Built-Up Area Rebate Scheme may support entrepreneurs, startups, self-employed individuals, MSMEs, or small businesses through financial assistance, subsidies, credit support, or training initiatives.
Is collateral required under Land/Built-Up Area Rebate Scheme?
Collateral requirements may vary depending on the loan amount, implementing agency, financial institution, and government subsidy structure.
Can CSC centres help users apply for Land/Built-Up Area Rebate Scheme?
Many government schemes may be accessible through nearby CSC centres, authorised digital service centres, or welfare facilitation offices.
How can users check the latest updates for Land/Built-Up Area Rebate Scheme?
Users should verify official notifications, department announcements, application deadlines, and eligibility updates through authorised government portals or implementing agencies.
Can beneficiaries track application status for Land/Built-Up Area Rebate Scheme?
Certain schemes may provide online application tracking, beneficiary verification systems, or status-check facilities through official portals.
Where can users get help for Land/Built-Up Area Rebate Scheme in Goa?
Users in Goa may seek assistance through CSC centres, district welfare offices, government departments, agriculture offices, social welfare departments, or authorised facilitation centres.
Which nearby public services may help with Land/Built-Up Area Rebate Scheme applications?
Depending on the scheme, users may require support from Aadhaar centres, CSC centres, banks, hospitals, post offices, or government welfare offices for document verification and application assistance.