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<h1>Skill development project notification process: NSDA-led approval, CBDT Gazette notification and audited project-account conditions enforced.</h1> A statutory framework requires eligible companies to apply to the NSDA, with a copy to the jurisdictional tax officer, for notification of skill development projects, providing project details, cost estimates (excluding land and building), timelines and a training institute concurrence; NSDA reviews, seeks clarifications, and recommends approval or rejection to the CBDT, which issues a Gazette notification for a limited period subject to conditions. Notified projects must maintain separate audited project accounts with auditor comments on genuineness and compliance, submit audited statements and deduction claims with returns, and face potential rescission if activities are not genuine or compliant.
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