Form 3CN

Form 3CN is an application for notification of affordable housing project as specified business under section 35AD of the Income Tax Act, 1961.

Section 35AD allows for deduction in respect of expenditure on specified business including developing and building a housing project under a scheme for affordable housing framed by the Central Government or a State Government, as the case may be, and notified by the Board in accordance with the guidelines.

As per the guidelines in rule 11OA, the applicant should apply for notification of the project to Member (IT), Central Board of Direct Taxes. This application should be in Form 3CN.

Download Form 3CN.pdf (75.34 kb)