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of <h1>Semiconductor Manufacturing Units: Application Guidelines Under Section 35AD; Submit Form 3CS for Tax Benefits. Approval Conditions Apply.</h1> The guidelines for notifying a semiconductor wafer fabrication manufacturing unit as a specified business under section 35AD outline the procedure and conditions for application. Applicants must submit Form No. 3CS to the Central Board of Direct Taxes. The Board may request additional information or documents and can issue a deficiency letter if the application is incomplete. Approval can be withdrawn if the business ceases operations, is not genuine, or fails to meet conditions. Units must be exclusively for semiconductor manufacturing, have prior approval, commence operations after April 1, 2014, and be located in India. Separate accounting and timely tax return filing are required for tax benefits.
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