Specified business notification for semiconductor wafer fabrication units requires disclosure of approval, commencement and India-based manufacturing facilities. Application form for notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 46 requires the applicant to provide particulars of the assessee, the specified business and the unit, including the unit name, address, location, and whether operations have commenced, with the actual or expected date of commencement as applicable. The applicant must also confirm fulfilment of the rule 36(6) conditions, including exclusive manufacture of semiconductor wafer fabrications, approval under the Modified Special Incentive Package Scheme, commencement on or after 1 April 2014, and location of all manufacturing facilities in India.
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Provisions expressly mentioned in the judgment/order text.
Specified business notification for semiconductor wafer fabrication units requires disclosure of approval, commencement and India-based manufacturing facilities.
Application form for notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 46 requires the applicant to provide particulars of the assessee, the specified business and the unit, including the unit name, address, location, and whether operations have commenced, with the actual or expected date of commencement as applicable. The applicant must also confirm fulfilment of the rule 36(6) conditions, including exclusive manufacture of semiconductor wafer fabrications, approval under the Modified Special Incentive Package Scheme, commencement on or after 1 April 2014, and location of all manufacturing facilities in India.
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