https://www.taxtmi.com/acts?id=19075 Notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 35AD requires application in Form No. 3CS, scrutiny for deficiencies, possible calling for further documents, and issuance or rejection of notification by the Board. Approval may be withdrawn if the business ceases, is not genuine, or no longer satisfies the statutory or rule conditions, and no adverse order may be passed without hearing the assessee. Eligibility depends on exclusive semiconductor wafer fabrication activity, prior approval under the Modified Special Incentive Package Scheme, commencement on or after 1 April 2014, and manufacturing facilities located in India. en-us Tue, 23 Dec 2014 09:58:24 +0530 Tue, 19 May 2026 12:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19075 Notification of a semiconductor wafer fabrication manufacturing unit as a specified business under section 35AD requires application in Form No. 3CS, scrutiny for deficiencies, possible calling for further documents, and issuance or rejection of notification by the Board. Approval may be withdrawn if the business ceases, is not genuine, or no longer satisfies the statutory or rule conditions, and no adverse order may be passed without hearing the assessee. Eligibility depends on exclusive semiconductor wafer fabrication activity, prior approval under the Modified Special Incentive Package Scheme, commencement on or after 1 April 2014, and manufacturing facilities located in India. Act-Rules Income Tax Tue, 23 Dec 2014 09:58:24 +0530 https://www.taxtmi.com/acts?id=19075