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bing ds le ats seen The Gazette of Gudia [EXTRAORDINARY ‘ayy WIE 3 -eU-ETE ARE SeGon Subst i) A NENIB LASOBHND sae 3 ae oe. sien BY ALTMTETY ay a feral, anaIr, WaT 2, WEA 12, 1939 Ne sl. ___SEW DFU, MONDAY, JANUARY 2, 2.230842, 1090 at, Sa aM aw aE fe) dee Gy ames (a 6 ae ea omy ays em ase2 aA abe! aot by Pe Far 7 seer er) fea Se aftPam, 1961 font oi 29) af er roe feta yeh ® ain, apy $ 2a BH gsc 60) errs aria ae det om caren arcu ol de er S| 2oamese Sar tom tom 2 Swe WA, Pom 11-9 were Restifirs fm siaeeaita Bear oven, se 2 are ssi a ont Re mmry Bs er ge ir Bayan Bry femafén | Yeod. 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(eerie TT [em a em 92 ey MINISTRY OF FINANCE ‘Departinentof Revers) (CENTRAL BOARD OF DIRECTTAXES) XOTNCATION ‘New Delhi, the 3nd Jancowy, 2012 HINCUBIE-TAX) 8.0,5(8).— Jo exeriase ssh powers conferred: by sectign'295 read with sub-clause {vil} of clause ‘c) af sub-sectidg (8 nf section 34D of the" Incatr eta¥ Act, 1962 (42 af 11561}, the Central Board of Dinner Taxr keeeby micas the following rules Eirther ia amend he lectin: tax Rees, 1962, ar 1. (5) These rules aay be celled the tncomestac (Firat Auseadmsnt) Rules, 281.1 (2 Tay shell corne tate force on the dete of heir pusliaticn w'the Ok ial Gazette, In the Inceme-tax Rides, 1962, ParL Ml, se a 3-par’ Pyafter rule 11-0, the Fellowing ‘ie shal! be iuseried, eaenely od business under “Guidelines for notification af affardable housing project as spel section 35AD. V-DA.(1) The fort aad cnaaner in mespers al gatifiestion vf ao affordable housing pevirud at x spreifizel business snder sub-clause (vi) of dase [c} of sub-section (8) of section 3540 yf lhe Act shall 'e 2s follows. stall apphy SF notifieasion wi the project iv Forti Ne. 3CN to Montes 2}, Cente! Board ef Direct Imes, Departraent of Revenue, nistry of Finance, North Blocs, Kew Doth: {THE GAZETIE-OF INGA | ECRAORDINARY, Le W Sei 3 (@ (6) any clefect is noticed in the application sn Fortn Nv. 3CN ar if any velevort document is not attached Hereto, a deficiency letter may be served an the apalicant, {the applicant aha! remove the Uefitietcy wathin a jrenad of Biftcen days from the date of service af the deticrency IeHler pe valhiti such father period wich, on ap applicator made ar thie bchast may be extended; (4) _ ithe applicant fails to remove the sefedeney wilt the perind so alowed, the Boced, if satisfies, may pass at order tretitng Ihe applicaticn as inva (27 the Board may, before approval call. fos such documents. ar infe‘mation from the applicart as tc tay tonsider nevessery and may cal Jo Jucther ap:icanl as well as fram che itcome-tax autboriais and usher Reparlments or agencies, as may dita fn; aesails ov fniarrndtion fron the [3] the Buard may issue che notification Un be published i. th!-Cific.at Gazett ghonting approvel Io the peojer. or For renserts 10 he réraorded im writing, ewe thee pplication; jing to the specilied business or ies avtivilies ee ROL weouane or ard not being carried pul in atsndaace with all or any of the conditions wrver this th? np onige teatidg the application as invalid a7 rejecting the xyatication. or wwithsiraving the eppraval or cancellation oF tha tficadion, shall be passed without giving ar opyioctunity of being awed tothe asssasee (1) copy of the urder insaiideting or reyecling the anplication ar withdrawing the sppcovai shall be communicated te the opalicact as wel! af thr Assessing Olficer and the Comunissibne: having jurisciclipn over ine assess A ptoject shall be-crnsidered for tales ir fullty af of the following conslitions, namely: the project shall have tirior senctior of the compocerr authonty empowered per the Scheme of Afferdable Housing in Partnership (ramed by the Ministry of Housing ane Urbsn Poverty Aiteviation, Goverment of india; Gh} the date of commencement yperations of the project shall he oF or after te 1 day oF April 20% . a are Se aE Sr ’ {6} «the projyet shetl ae ona slot ofland which has 4 mlaimnny anna nf ane acres af Least thirty per cent. af the lolal alocabile rontable area of the prusect shall se aF wlfordabic hocsing units of BWS cal epors, ieable venlable aru: uf the project shall ise ol affarable housiag units 6f EWS and LIG :atego" at least fauety per cout a! the tota!allzeabe rentable area ofthe praject shall af affordable housiag writs nt FWS, LIC and MIC; categories: (a)_ the veruray ven gp sent. ar toss af the total alecable sera te othe se of olber reedentia or cormmcreial waits; \. Gh). the jaytt and specifications including design of the project to be deccloped ené bet shall be aprtovee. ty wae State or Union ‘torrltory Goversment or its designated implementing agency; (2). the project shall be curaslened w thio a pex‘od of five years from the exd of the Bhansial year in whic the qraject is sanctioned ny che competent avthorigy eanpanwered under che Scherue of Sordable Hlousteg it Pestvership Iramed 2 the Heanisury of Hoosing ag Usin Poverty al mvietion, Govarnmet Inia, (8) The assessue stati mainiain separate o00k of accounts-lor Lhe prasecs widt tortplete Eetails uf all casita. expeuditues ‘ncusred cating’the previnas yeur on wach it intemls to claim tke'said deduction ucwler sec:ian 2 AD aid shal Fle the relevant income tax reluns tye gue date lo the Incozne Tax Departrna! In avaubthe tax eanefit yadersectsra 35 AP. [Ha projecr aottind ander subcause (vii) of ebtase (6) of sus-sent’on (FE 0! seciva S35AD shall continue’ ie oe gvewned by the, pravie‘ors of Unis sole to the wxtent itis not 7 cnntravertior with the srovinicins ofthe Ac, as ainencec from time to tins . “rane (ther #iues pws Tandy WeaberSecilve FAT | seetean daa wo BC Fay Brag ws 70 TaN pha Aa AS Tar mamensie C16) ‘THE GAZ TT OF INDIA : BSTRAORDINARY awe St 368) fe) ic) ff {o) "Vala,vf commencemen! @Fyperations" means the date nn which the praiect is, sanctiuned iy the competent aulhiriye ‘empowered under the exer: of Affordable Housing in Partnership framed ‘by the Mivistry af Housing and Urbs Poverty alleviation; Covernment of ida “pousing unit” means an independent resldectial-onit with separgte facilites fir living, cooking and sunilary requiremects, distinctly separated team other vesideatia’ units within the building (i) divectly ccessible front an outer door o tiraugh an mterior daar in a shared hallway and not by walking through aratler household's living space and (i) excluding ary shared dining “project” means 2n afferdab.e bousing preject “comtale aréa" inéasis the carpet arva ail any Moar evel, including tbe carpet area of kilchen, pantry, store, lavalory, halhravm, filly pur cea: of urglazed lah nid hundred per cent. of glazed verandalt, in-arurdance with the provisions o Ihw Indiv Standard ~ Method of Measursment a ¥iinth, Ceipet ‘und ventaile Areas of Bu Wings, IS 261 : 2002, formulated and putiis led by Une Bureau of Indian Stundards; -pectfesl cles" shail mean the fallewing— [Greater Muerte! urlaan agglon Hi Delhi urban agglomerations (iil) Ko:kata urban agglomeration: ation Gv) Chenns arbar agslomeration [e) Hyderenad sittan apgloene tion; [vi) Bangalore urban agomerstion: vil) Ahmedabad actin agglomerstinn; fil), Mieres of Faridabad; (3) District of Cungane: (9 District of Gs.ram Bud Mega (x) Bistrict of Chazenad, (wil) istic: of Gandhinagar; and (afi) Cry of Secunderabad Eaplonation.— Fr ihe porposns of this clause: — the arca comprising an arbar agglomeration shall ke ttn: ava invaded in.such nraan agglomerat-on on the bests othe latest census al alfocstle) rentable area” rneans the tata; rentable avea of all the proposed howsing exits or nowhousing ucils bet exciidmng the areas ‘corsenon facilities are services” cemuuarkel Sur [Notifgutiow No. 017201274. No. 142/240: |-SOCIPLY: VIMAL ANAND, Under Sey