Form No. 23

Form for notification of skill development project under section 47(1)(b)

Prescribed under rule 39(11) · Rule 39

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Sl. No.	Particulars ofthe company
1.	Name	(refer Note 1)
2.	Address	(refer Note 2)
3.	Permanent Account Number
4.	Reference No. of the application
5.	Date of the application	(dd/mm/yyyy)

Details of the skill development project
6.	Title
7.	Purpose
8.	Particulars oftraining institute	Name
		Address
9.	Date of commencement of the project	(dd/mm/yyyy)
10.	Duration of the project in months
11.	Tax year(s) for which the project is being notified
12.	Total expenses likely to be incurred for the project (other than cost of land or building)
13.	Conditions, if any, subject to which the project is notified	Sl. No.	Condition
		(i)
		(ii)
		(Repeat, if required)

Place: Signature

Date:

Name:

Designation:

Copy to:

(1) The applicant.

(2) Training institute

(3) National Skill Development Agency.

(4) Commissioner of Income-tax

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. Amounts to be filled in ₹ unless otherwise provided.

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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.