Specified business notification procedure for affordable housing projects and semiconductor wafer fabrication units under income-tax rules. Procedure is prescribed for notification of an affordable housing project and a semiconductor wafer fabrication manufacturing unit as specified business. The rule sets out application in the prescribed form, scrutiny for defects, curing of deficiencies, calling for further information, grant or rejection of approval, withdrawal of approval, opportunity of hearing, and communication of orders. It also requires separate books of account and timely return filing, and lays down detailed eligibility conditions and definitions for both the affordable housing project and the semiconductor unit.