Notification procedure for semiconductor wafer fabrication units under section 35AD: eligibility, approval and maintenance conditions govern tax benefit entitlement. The rules prescribe that an applicant seeking notification of a semiconductor wafer fabrication unit as a specified business under section 35AD must apply in Form No. 3CS to the Central Board of Direct Taxes, which may issue deficiency letters, require additional documents or information, allow time for cure, and either notify approval for Gazette publication or reject/declare the application invalid with reasons. The Board may later withdraw approval for cessation, non-genuine activity, non-compliance with section 35AD or these rules, or withdrawal of prior administrative incentives. The assessee must maintain separate books for the unit and file timely returns to claim the deduction.