Tax Rebates and Fiscal Support for Women Entrepreneurs, Women Artisans and Women in Small-Scale Businesses in India

Women entrepreneurs, artisans and small-business owners make an important contribution to India’s economy. They create income, provide jobs, preserve traditional skills and support local communities. Yet many women-owned businesses remain very small. They often face problems such as lack of money, limited collateral, family duties, weak market access, low digital knowledge and difficulty understanding tax and registration rules. This research paper studies whether tax rebates and other forms of fiscal support can help such businesses grow. The study uses secondary research. Information was collected from government portals, official scheme documents, tax guidance and published reports. The paper reviews income-tax relief, presumptive taxation, GST rules, Startup India tax benefits, Stand-Up India, the Prime Minister’s Employment Generation Programme, PM Vishwakarma and women-focused MSME support. The study finds that India has many useful schemes, but most support is given through loans, subsidies, guarantees, training or simpler compliance rather than through a clear women-specific tax rebate. It also finds that income-tax rebates may not help the poorest artisans because many of them earn below the taxable limit. Therefore, the paper proposes a combined model: a small startup tax credit, employment incentives, artisan expense deductions, digitalisation support and green-business benefits. The main conclusion is that tax relief can be useful, but it must be combined with credit, training, market access and simple information.