<h1>Affordable housing notification requires prior sanction, minimum land, unit mix thresholds and government approvals to secure tax benefits.</h1> Application for notification of an affordable housing project as a specified business under section 35AD requires detailed assessee and project particulars, rentable area breakdown by unit categories, proposed investment and commencement date, and disclosures on title, adjacency and project independence. Eligibility depends on conditions in sub-rule (2) of rule 11-OA including prior sanction under the affordable housing scheme, prescribed commencement timing, minimum land area, specified allocable rentable area thresholds for EWS/LIG/MIG mixes, and State/UT approval of layout and specifications, with a declaration to operate during the benefits period.