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Form No. 18

Application for notification of affordable housing project as specified business under section 46

Prescribed under rule 36(1)(a) · Rule 36

Particulars of the assessee

1.

Name

(refer Note 1)

2.

Address

(refer Note 2)

3.

Permanent Account Number

4.

Status

(refer Note 3)

5.

Residential Status

(refer Note 4)

6.

Email id

7.

Contact number

Country Code

Number

Particulars of the specified business

8.

Name

(refer Note 1)

9.

Address

(refer Note 2)

10(a).

Name of the project (if any)

10(b).

Complete address of project

(refer Note 2)

10(c).

Whether it is in a specified city

Yes/No

Details of proposed project

11(a).

Location

11(b).

Total number of units in the project

11(c).

Rentable area of various units in the project (indicate in sq. metres):-

Sl.

No.

Description

Category of unit

(EWS/LIG/MIG/Other

Residential/Commercial

)

Rentable

area

Number

of units

Total

rentable

area

(4*5)

1

2

3

4

5

6

Total rentable area (col. 6)

11(d).

Out of the total rentable area, area earmarked for the common facilities & services

11(e).

Toal allocable rentable area [11(c)- 11(d)]

Fulfilment of conditions

12.

Whether each of the following conditions mentioned in rule 36(5) is fulfilled

12(a).

the project has the prior sanction of the competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Affairs, Government of India

Yes/No

12(b).

the date of commencement of operations of the project is on or after the 1st day of April, 2011

Yes/No

12(c).

the project is on a plot of land which has a minimum area of one acre

Yes/No

12(d).

at least thirty per cent of the total allocable rentable area of the project comprises of affordable housing units of EWS category

Yes/No

12(e).

at least sixty per cent of the total allocable rentable area of the project comprises of affordable housing units of EWS and LIG categories

Yes/No

12(f).

at least ninety per cent of the total allocable rentable area of the project comprises of affordable housing units of EWS, LIG and MIG categories

Yes/No

12(g).

the layout and specifications including design of the project to be developed and built have been approved by the State or Union territory Government or its designated implementing agency

Yes/No

Other details

13.

Proposed investment

14.

Expected or actual date of

commencement of the project

Expected date

(dd/mm/yyyy)

Actual date

(dd/mm/yyyy)

15.

Whether the assessee has any land or project adjacent or in the vicinity of the proposed project? (If yes, details thereof)

16.

Whether the proposed project is located or developed as a separate identifiable area?

Yes/No

17.

Please state:

(a) whether the project is independent of other projects or

( b ) the project is an extension or part of any other project?

Write (a) or (b)

18.

Nature of title the assessee holds on the land on which the project is situated

19.

Whether the project is developed under any agreement and if yes, the details of other parties (other than applicant) to such an agreement?

(refer Note 5)

Yes/No

20.

If answer to Sl. No. 19 is yes, provide details of other parties (other than applicant) to such an agreement

Name

(refer Note 1)

Permanent Account Number

Address

(refer Note 2)

21.

Any other details

(refer Note 5)

DECLARATION

I … … … … … … . having Permanent Account Number ………… hereby undertake to continue to operate the affordable housing project during the period in which the benefits under section 46 are to be availed.

I hereby certify that the above statements are true and correct to the best of my knowledge and belief.

Place: ………… Signature of the Applicant

Date: Name:

Designation:

Notes:

1. In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.

2. The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/ Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.

3. Fill ‘person‘ status as (i) Individual (ii) Hindu undivided family (iii) Company (iv) Firm (v) Asso- ciation of persons, whether incorporated or not (vi) Body of individuals, whether incorporated or not (vii) Local Authority (viii) Artificial Juridical Person (ix) Government (x) Trust

4. Fill ‘residential status‘ as (i) Resident (ii) Non-resident (iii) Resident but not ordinarily resident.

5. The following details shall be provided as annexures with respect to the Row No. of the Form as mentioned below:

Annexure

With respect to

Particulars

A-1

19

attach copy of agreement

A-2

21

letter of sanction of the project by competent authority empowered under the Scheme of Affordable Housing in Partnership framed by the Ministry of Housing and Urban Poverty Alleviation

A-3

21

Letter of approval of the layout and specifications including design of the

project to be developed and built by the State or Union territory Government or its designated implementing agency

6. Some of the information in the form would be pre-filled to the extent possible.

7. Amounts to be filled in ₹ unless otherwise provided.

Source: Income-tax Rules, 2026, Appendix III – notified by the CBDT vide G.S.R. 198(E) dated 20 March 2026. Reproduced for reference; the layout of the official Gazette form may differ slightly. Please verify with the official notification.

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