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Knowledge Bank / Income-tax Rules, 2026 / Rule 36
Rule 36Published

Rule 36: an affordable housing project (herein referred to as "the project") as a specified business under se

Is rule section 46(11)(d)(vii) ke liye specific form fill karne ki detail batati hai. Incomplete ya incorrect form application reject ho sakti hai.

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Bare law

Rule 36 - an affordable housing project (herein referred to as "the project") as a specified business under section 46(11)(d)(vii)

36. (1) The applicant shall apply for notification of–– (a) an affordable housing project (herein referred to as "the project") as a specified business under section 46(11)(d)(vii), in Form No. 18; or (b) a semiconductor wafer fabrication manufacturing unit (herein referred to as "the unit") as a specified business under section 46(11)(d)(xiii), in Form No. 19. (2) The notification mentioned in sub-rule (1) shall be in accordance in with the following procedure:–– (a) the person shall apply for

Category Rentable Area (in square metres)

Specified cities Other cities

Economically Weaker Section (EWS) Up to 25 Up to 30

Low Income Group (LIG) Greater than 25 and up to 50 Greater than 30 and up to 60

Middle Income Group (MIG) Greater than 50 and up to 70 Greater than 60 and up to 85;

(b) "date of commencement of operations" means the date on which the project is sanctioned by the competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Affairs, Government of India, for a project to be considered for notification under section 46(11)(d)(vii); (c) "housing unit" means an independent residential unit with separate facilities for living, cooking and sanitary requirements, distinctly separated from other resid

Procedure for approval of agricultural extension project under section 47(1)(a).

Rule breakdown

36. (1) The applicant shall apply for notification of–– (a) an affordable housing project (herein referred to as "the project") as a specified business under section 46(11)(d)(vii), in Form No. 18; or (b) a semiconductor wafer fabrication manufacturing unit (herein referred to as "the unit") as a sp

Category Rentable Area (in square metres)

Specified cities Other cities

Economically Weaker Section (EWS) Up to 25 Up to 30

Low Income Group (LIG) Greater than 25 and up to 50 Greater than 30 and up to 60

Middle Income Group (MIG) Greater than 50 and up to 70 Greater than 60 and up to 85;

(b) "date of commencement of operations" means the date on which the project is sanctioned by the competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Affairs, Government of India, for a project to be considered for notificat

Procedure for approval of agricultural extension project under section 47(1)(a).

Key takeaways

Legal Provision

Yeh rule section 46(11)(d)(vii) ke under delegated legislation hai. Act ke relevant provisions ke saath iska alignment hona zaroori hai.

  • section 46(11)(d)(vii) ke under yeh rule framed hai
  • Amendment time to time ho sakte hain

Prescribed Form

Rule me specified form fill karna mandatory hai, uske bina application invalid hogi.

  • Self-declaration ya anya form valid nahi hogi
  • Form ke instructions carefully follow karein
  • Supporting documents attach karna chahiye

Professional Advice

Complex provisions ko samajhne ke liye apne CA/CS se consult karein.

  • CA se help lene se mistakes kam ho jati hain
  • Accurate filing ke liye expert guidance zaroori hai

FAQs

Is rule section 46(11)(d)(vii) ke under kaise aata hai?

Is rule Income-tax Act, 2025 ke section 46(11)(d)(vii) ke under delegated legislation hai aur Income-tax Rules, 2026 ka part hai.

Is rule kab se applicable hoga?

Is rule 1st April, 2026 se applicable hoga. Jab tak koi amendment nahi aati, yeh current form mein valid rahegi.

Isme kaunsa form use karna hai?

Rule me specific prescribed form ka use bataya gaya hai. Form Appendix mein diya gaya hai ya relevant authority se available hai. Sahe format mein bharna zaroori hai.

Kya CA se help leni chahiye?

Complex provisions ko samajhne aur accurate compliance ke liye apne CA/CS se consult karein. Professional help mistakes kam karti hai.

On this page

  • Rule breakdown
  • Key takeaways
  • FAQs
  • Bare law

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