Form 22 Income Tax Rules 2026 pdf download and Key points

Last Updated on: April 25, 2026

Form 22 Income Tax Rules 2026 pdf download and Key points

FORM NO. 22
[See rule 39(2)]
Application for approval of skill development project under section 47(1)(b)

Under the Income-tax Rules, 2026, Form No. 22 replaces the erstwhile Form 3CQ. It is governed by Section 47(1)(b) of the Income-tax Act, 2025, and Rule 39 of the Income-tax Rules, 2026.

Here are all the key points regarding Form No. 22:

1. Purpose of the Form Form 22 is an application used to seek official approval for a skill development project. Obtaining this approval enables an eligible company to claim tax benefits linked to skill development projects under Section 47(1)(b) of the Act. It ensures transparent reporting and compliance with statutory conditions for vocational skill training.

2. Applicability (Who Should File) The form must be filed by an eligible company (as defined under Rule 40) that is engaged in specified manufacturing or service sectors and is undertaking a skill development project in a separate facility within a training institute.

3. Eligible Training Institutes To qualify, the training institute where the project is undertaken must be:

Affiliated with or approved by the NCVET (National Council for Vocational Education and Training) or a State Council for Vocational Training.
Established or certified by Central or State Government authorities, as specified under Rule 40.

4. Frequency and Due Dates

When to File: It must be filed before undertaking the skill development project.
Frequency: It is an application form generally filed once per project or when a renewal is sought.
No Revisions: Once Form 22 is validly filed for a relevant Tax Year, it cannot be revised or withdrawn.

5. Mode of Filing and Verification

Online Only: The form must be submitted electronically through the Income-tax e-Filing portal; offline filing is not permitted.
Verification: It must be verified using a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).
Accountant Requirements: If financial or audit disclosures are certified by a Chartered Accountant, a Unique Document Identification Number (UDIN) and Firm Registration Number (FRN) must be quoted.

6. Structure of the Form The form is divided into two main parts:

Part A (Particulars of the Company): Captures basic details including the Name, Address, PAN, Date of Incorporation, Email ID, and Contact number.
Part B (Particulars of the Skill Development Project): Captures details such as prior notifications/revocations, nature of business, commencement and expected completion dates, name and address of the training institute, return of income details for the past three Tax Years, outstanding tax demands or penalties, and previous/ongoing skill development projects.

7. Mandatory Documents (Annexures) Required The application must be accompanied by several supporting documents, including:

A letter of concurrence from the training institute.
A detailed project note describing the objectives, stages of implementation, expected results, and usefulness.
Detailed projections of capital and revenue expenditure (excluding land or building costs).
A copy of the company’s Memorandum and Articles of Association.
Audited annual accounts for the last three Tax Years.
Copies of any earlier notifications or revocation orders, if applicable.

8. Processing and Outcome

Defect Rectification: If the application is incomplete or defective, the NCVET will intimate the applicant. The applicant has one month from the end of the month the intimation is served to rectify the defect, failing which the application may be treated as invalid.
Notification: If approved, the Board will officially notify the skill development project (via Form 23).
Validity: The notification is granted for a period not exceeding three Tax Years.

9. Revocation of Approval The approval granted can be revoked if the company or training institute ceases activities, if the project activities are found to be not genuine, if conditions of the approval are violated, or if statutory provisions under Rule 39 or 40 are not complied with.

1. What is Form 22?
Ans: Form 22 is an Income tax form used by an eligible company to apply for approval of a skill development project under Section 47(1)(b) of the Income-tax Act, 2025, in accordance with Rule 39.
2. What is the purpose of Form 22?
Ans: The primary purpose of filing Form 22 is to:
 Seek approval of a skill development project.
 Enable tax benefits linked to approved skill development projects under Section 47(1)(b).
 Ensure compliance with statutory conditions for training and vocational skill development.
 Provide structured disclosure of project details, training institute details, and projected expenditure.
3. Who needs to file Form 22?
Ans: Any eligible company, as defined under Rule 40, undertaking a skill development project in a separate facility within a training institute and seeking approval under Section 47(1)(b) of the Income-tax Act, 2025, must file this form.
4. When should Form 22 be filed?
Ans: Form 22 must be filed before undertaking the skill development project, in accordance with Rule 39, to seek notification under Section 47(1)(b).
5. What are the documents required for filing Form 22?
Ans:  Letter of concurrence from the training institute.
 Detailed project note describing objectives, stages of implementation, expected results, and usefulness.
 Details of capital and revenue expenditure expected to be incurred.
 Copy of Memorandum and Articles of Association.
 Audited annual accounts for the last three Tax Years.
 Details of previous or ongoing skill development projects, if any.
 Copy of earlier notifications or revocation orders, if applicable.
6. What is the process flow of filing Form 22?
Ans:  Log in to the e-Filing Portal: Access the Income-tax e-Filing portal using PAN and password.
 Navigate to the Forms Section: Go to the “e-File” menu and select “Income Tax Forms”.
 Select Form 22: Choose Form 22 and select the relevant Tax Year.
 Fill the Form: Provide all required details, including:
 Company name, PAN, address, and incorporation details.
 Project commencement and expected completion dates.
 Training institute name and address.
 Return of Income details for the last three Tax Years.
 Annexures and supporting documentation.
 Submit Electronically: The Form is submitted online.
 Verify the Form: The Form must be verified using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
7. Can Form 22 be filed offline?
Ans: No. Form 22 can only be submitted online through the Income-tax e-Filing portal.
8. Can Form 22 be revised or withdrawn?
Ans: No. Once Form 22 is validly filed for a relevant Tax Year, it cannot be revised or withdrawn.
9. What is the frequency for filing Form 22?
Ans: Form 22 is an application form and is generally filed once per skill development project or when renewal is sought.
10. Which companies are eligible to file Form 22?
Ans: Only an eligible company, as defined under Rule 40, engaged in specified manufacturing or service sectors, is permitted to file Form 22.
11. Which training institutes qualify under Form 22?
Ans: The training institute must be:
 Affiliated or approved by NCVET or a State Council for Vocational Training, or
 Established or certified by Central or State Government authorities, as specified under Rule 40.
12. What details of previous Tax Years must be provided?
Ans: Applicants must provide details of:
 Return of Income filed for the last three Tax Years.
 Penalties levied, if any.
 Outstanding tax demands, if any.
 Past or ongoing skill development projects.
13. What annexures are required with Form 22?
Ans: Annexures include:
 Latest notification copies, if previously approved.
 Copy of revocation orders, if applicable.
 Training institute concurrence letter.
 Detailed project note and expenditure projections.
 Audited annual accounts for the last three Tax Years.
14. Is any information in Form 22 pre-filled?
Ans: Yes. Certain fields may be auto-populated based on Income-tax Department records. Applicants must verify before submission.
15. How is Form 22 verified and submitted?
Ans: Form 22 is submitted electronically and verified using:
 Digital Signature Certificate (DSC), or
 Electronic Verification Code (EVC)
16. When are UDIN and FRN applicable in relation to Form 22?
Ans:  UDIN (Unique Document Identification Number): Where Chartered Accountant certification supports financial or audit disclosures, a UDIN must be generated and quoted.
 FRN (Firm Registration Number): If certification is issued by an audit firm, the Firm Registration Number (FRN) must be disclosed.
 DSC (Digital Signature Certificate): A valid DSC is required for electronic filing and verification.
17. What happens if Form 22 is incomplete or defective?
Ans: If any defect is found:
 The NCVET will intimate the applicant for rectification.
 If defects are found, NCVET will intimate the applicant to rectify them within one month from the end of the month in which application is received, and the
applicant shall remove the defect within a period of one month from the end of the month in which the intimation letter for removal of the deficiency is served, failing which the application may be recommended as invalid
 Failure to rectify may result in the application being treated as invalid.
18. What happens after Form 22 is approved?
Ans: If approved:
 The Board issues notification in Form 3CR.
 The project is notified for a period not exceeding three Tax Years.
 Copies are shared with the applicant, NCVET, training institute, and jurisdictional tax authorities.
19. Under what circumstances can approval under Form 22 be revoked?
Ans: Approval may be revoked if:
 The company or training institute ceases activities.
 Project activities are not genuine.
 Conditions of approval are violated.
 Statutory provisions under Rule 39 / Rule 40 are not complied with.
20. What are common errors to avoid while filing Form 22?
Ans:  Missing annexures.
 Incorrect Tax Year reporting.
 Failure to attach training institute concurrence letter.
 Incorrect DSC or verification credentials.
 Mismatch in expenditure projections.
21. What is the objective of Form 22 under the Income-tax Act, 2025?
Ans: Form 22 ensures:
 Standardized approval of skill development projects.
 Transparent reporting of project objectives, training partners, and expenditure.
 Effective monitoring and accountability.
 Digitized compliance under Section 47(1)(b) of the Income-tax Act, 2025.

Form 22 Income Tax Rules 2026 pdf download and Key points

Form 22 Income Tax Rules 2026 pdf download and Key points

Form 22 Income Tax Rules 2026 pdf download

Form No.22– Frequently Asked Questions

Guidance Note on Form 22