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Form No. 22

Application for approval of skill development project under section 47(1)(b)

Prescribed under rule 39(2) · Rule 39

Row

No.

PART A- Particulars ofthe company

1.

Name

(refer Note 1)

2.

Address

(refer Note 2)

3.

Permanent Account Number

4.

Date of incorporation of the company

(dd/mm/yyyy)

5.

Email id

6.

Contact number

Country Code

Number

Row

No.

PART B- Particulars ofthe skill development project

1.

If the skill development project was notified earlier under section 47(1)(b) or under section 35CCD of the Income-tax Act, 1961 (as it existed prior to its repeal), please provide:

Notification number

Date of such notification

(dd/mm/yyyy)

Copy of such notification

(refer Note 3)

2.

If notification issued under section 47(1)(b) or under section 35CCD of the Income-tax Act, 1961 (as it existed prior to its repeal) was revoked in the past

Notification number

Date of such notification

(dd/mm/yyyy)

Copy of such notification

(refer Note 3)

3.

Nature of business of the company

4.

Date from which notification of skill development project is requested for

(dd/mm/yyyy)

5.

Expected date of completion of project

(dd/mm/yyyy)

6.

Name of the training institute in which the skill development project is to be undertaken

(refer Note 1)

7.

Address of the training institute in which the skill development project is to be undertaken

(refer Note 2)

8.

Details of Return of Income of the company filed for last three tax years

Tax year

Turnover/gross receipts

Total

income

Tax payable as per return

Tax paid as per return

Assessed income

9.

Whether any penalty under section 439 or under section 270A of the Income-tax Act, 1961 (as it existed prior to its repeal) was levied on the company during last three tax years

Yes/No

10.

If answer to 9 is Yes, details of the penalty levied

Tax year

Penalty levied

11.

Whether any tax demand is outstanding on the date of filing application.

Yes/No

12.

If answer to 11 is Yes, details of the tax demand outstanding

Tax year

Tax demand outstanding

(in ₹)

13.

Other details to be enclosed as annexure

(refer Note 3)

DECLARATION

I … …. (name of the principal officer) having Permanent Account Number ………… in my capacity as …… (designation) of …… (name of the assessee), do hereby declare that what is stated above is true to the best of my knowledge and belief.

Place: ………… Signature of the Principal Officer

Date: Name:

Designation:

Notes:

1. 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. The following details shall be provided as annexures with respect to the relevant Row No. of PART- B as mentioned below:

Annexure

With respect

to

Particulars

A-1

Row No. 1

A copy of latest notification

A-2

Row No. 2

A copy of the order(s) revoking notification(s)

A-3

Row No. 13

(i) A copy of Memorandum and Article of Association

(ii) Give a brief write up on the requirement of skill development project indicating the objectives of the project, stages of implementation, expected results and usefulness of the project.

(iii) Details of expenditure (other than land or building) expected to be incurred for skill development project.

(a) capital expenditure

Sl. No.

Nature of expenditure

Amount

Total

(b) revenue expenditure

Sl. No.

Nature of expenditure

Amount

Total

(c) total expenditure:

(iv) Skill development project undertaken by the applicant during last five tax years, if any along with their current status.

(v) Details of skill development project which have been taken up in past and which are underway on the date of filing of application.

(vi) Enclose copy of audited annual accounts of the assessee/accounts of the assessee for the last three tax years.

(vii) Enclose a copy of letter of concurrence from the training institute in which the skill development project is to be undertaken.

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

5. The Form has to be filled electronically and copy of the filled Form has to be submitted to the concerned prescribed authority either electronically or in paper form.

6. 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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