https://www.taxtmi.com/acts?id=16619 Rule 11OA lays down the application process, scrutiny mechanism, and notification procedure for an affordable housing project to be treated as a specified business under section 35AD. It requires Form No. 3CN, permits deficiency notices and calls for further information, and allows rejection, invalidation, or withdrawal only after hearing the assessee and communicating the order to the relevant tax authorities. The rule also prescribes eligibility conditions, accounting maintenance, return-filing compliance, and definitions of key project and housing categories. en-us Mon, 04 Jun 2012 18:40:35 +0530 Tue, 19 May 2026 12:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16619 Rule 11OA lays down the application process, scrutiny mechanism, and notification procedure for an affordable housing project to be treated as a specified business under section 35AD. It requires Form No. 3CN, permits deficiency notices and calls for further information, and allows rejection, invalidation, or withdrawal only after hearing the assessee and communicating the order to the relevant tax authorities. The rule also prescribes eligibility conditions, accounting maintenance, return-filing compliance, and definitions of key project and housing categories. Act-Rules Income Tax Mon, 04 Jun 2012 18:40:35 +0530 https://www.taxtmi.com/acts?id=16619