1. Overview & Purpose of the form

Form No.19 is filed by an Assessee to apply for notifying a unit, engaged in semiconductor wafer fabrication manufacturing, as a specified business under section 46(11)(d)(xiii) of the Act. Filing this form is necessary to claim a deduction under Section 46 of the Income Tax Act, 2025. It helps ensure that only eligible and approved projects, those that meet the conditions laid out in the relevant rules, qualify for this deduction.

2. Prerequisites for availing this service

• The user shall be a registered user on the e-Filing
• Status of PAN of the user should be "Active".
• Users should have a valid DSC, if user wished to verify the form through DSC mode, and it must be registered on the e-filing portal and not expired.

3. Who can use it?

All registered users having valid PAN on the e-Filing portal can apply for Form No.19.

4. Step-by-Step Guide

Step 1: Log in to the e-Filing portal with your User ID and Password.

Step 2: Enter the User ID (PAN) and Password and click ‘Continue’.
 

Step 3: Go to e-file >Income Tax Forms > File Income Tax Forms 
 

Step 4: Select the Form as per Income Tax Act 2025 tab.
Click on Forms as per Income Tax Act, 2025 and select “Form No.19” and click “File now”.
 

Step 5: User shall select the applicable Tax Year (T.Y) and click on Continue button. 
 

Step 6: Click on Let’s Get Started to proceed.
 

Step 7: Post clicking on ‘Let’s Get Started’ user will be navigated to Panel screen. 
Form No. 19 is divided into five panels, namely-
i)    Particulars of the Assessee
ii)    Particulars of the Specified business
iii)    Details of proposed Unit
iv)    Fulfilment of Conditions
v)    Attachment & Declaration

Users need to fill in the details and save each panel before moving to the next. To start, the user should select the first panel and begin entering the required information 

Step 8: Please enter the required details in 1st panel and click on Save.
The user shall enter the details asked for inside the panel. This panel may be prefilled to the extent possible. After completing all entries, the user shall select ‘Save’ to save the details and proceed to next panel.
Note: Please ensure that all mandatory details under "My Profile" section including address are completed. If the user updates any detail in the “My Profile” section, please delete the existing draft and file the form afresh so that the changes are properly reflected.

   
Step 9: Post saving the 1st panel, select the 2nd Panel- Particulars of the Specified Business. 

Step 10: Enter the details in 2nd panel and click on Save. 
Users shall provide the name and address of the Specified business.

Step 11: Post saving the 2nd panel, select the 3rd Panel-Details of proposed unit
 

Step 12: Enter the details in ‘In the Details of proposed Unit’ panel and click ‘Save’ to proceed.
Users shall enter details of the proposed units. Locations of up to 50 units can added by clicking on “Add Details” Button.
 

Step 13: Post Details of Proposed unit panel, User shall proceed to Panel 4- Fulfilment of Conditions panel.  

Step 14: User shall enter the details in the Fulfilment of Conditions Panel. Select ‘Save’ to procced further.
Field 13 lists the conditions mentioned in Rule 36(6) of the Income Tax Rules, 2026. The user must choose ‘Yes’ or ‘No’ for each condition. Field 14(a) and 14(b) can be filled in only if ‘Yes’ is selected in Field 13(b).
 

Step 15: Post Fulfilment of Conditions panel, User shall proceed to Panel 5- Attachment & Declaration panel.
 

Step 16: User shall enter the details in the Attachment & Declaration Panel. Select ‘Save’ to procced further.

Step 17: After all the panels are saved, “completed” mark shall appear in front of the panel heading. Select “Preview” button to proceed further.
If any panel is incomplete, “Not completed” mark shall appear. Users shall click on such panel, enter the required details and save the panel. Then user may proceed to “Preview”.
 

Step 18: On click of “preview” button, user shall be navigated to Preview screen where he can verify the details provided and later shall click on “Procced To E-Verify”. 
All the fields and inputs provided by the user in the form, will be displayed on the preview screen. The user should review these details before proceeding. If any changes are required, the user can click the “Edit” button to modify the information within the form. The user also has the option to download the preview screen as a PDF, but this PDF is only a copy of the pre filing view and NOT the final filed form.
To continue with the filing process, the user must click the “Proceed To E-Verify” button.

Step 19: User will be navigated to the ‘E-Verify’ page where he can verify the Form No.19 using OTP/EVC/DSC (these options are based on the logged in PAN). The user shall click on ‘Continue’ button to submit the form.

Step 20: Once the form is successfully submitted, confirmation message shall be displayed on the screen.  
After successful e-Verification, a success message is displayed along with a Transaction ID and Acknowledgement Receipt Number. Please keep a note of the Transaction ID and Acknowledgement Receipt Number for future reference. You will also receive a confirmation message on the email ID(s) and mobile number(s) registered with the e-Filing portal.
Click on Download button to download the Acknowledgement receipt.
 

Step 21: After successful submission of Form No. 19 the user can view the filled form under - On your Dashboard, click e-File > File Income Tax Forms > View Filed Forms> View Filed Form tab under Income Tax Act 2025. 

Note: Refer view filled form user manual to learn more  

Note: Refer to the How to e-Verify user manual to learn more 

5. Related Topics

• Login
• Dashboard
• How to e-Verify
• Ragister DSC

6.Glossary