Which of the following condition is not applicable for allowance of deduction for start-ups under section 80-IAC of the Act?

(A) It is a company incorporated after 01.04.2016 but before 01.04.2021

(B) The total turnover does not exceed ₹100 crores and has not incurred loss in any previous year prior to the claim of deduction under this section for the first time

(C) Holds a certificate of eligible business from Inter-Ministerial Board of Certification

(D) Eligible for deduction @ 50% of the profits and gains derived from such business for 3 consecutive assessment years