Form No. 3CS under Rule 11-OB(1)(a) of the Income-tax Rules, 1962 is used for applying for notification of a semiconductor wafer fabrication manufacturing unit as a specified business under Section 35AD of the Income-tax Act, 1961. This form captures essential details of the assessee, business unit location, operational commencement, and approval status from competent authorities. Filing Form 3CS helps eligible semiconductor manufacturing units claim tax benefits, ensure regulatory compliance, and support India’s semiconductor manufacturing initiatives. Download Form 3CS to apply for specified business recognition and tax deductions.
Source: https://incometaxindia.gov.in
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