1. Overview

Form 20 is a statutory application form used to seek approval for agricultural extension projects under Section 47(1) of the Income Tax Act 2025.
The main objective of this form is to secure recognition for the project so that the expenditure incurred for the project will be qualified for deduction under section 47(1)

2. Prerequisites for availing this service

•    You should be a registered user on the e-Filing portal
•    Status of PAN of the taxpayer should be "Active"
•    Registration documents like MOA / AOA.
•    Prior approval from Ministry of Agriculture and Farmer's Welfare
•    Audited Financial Statements for the last 3 Tax years
•    You should have a valid DSC to verify the form through DSC mode, and it must be registered on the e-filing portal and not expired

3. About the Form

3.1 Purpose

The purpose of this form is to obtain official approval/recognition of the project from the prescribed authority, so that the project becomes eligible for claiming the tax deduction as per the provisions of the Income-tax Act

3.2 Who can file it?

This form can be filed by any assessee, including companies or firms, who intends to undertake an agricultural extension project and seeks approval of the project for claiming deduction under section 47(1) of the Income-tax Act 2025:

•    The project must be notified by the central government before the approval of CBDT.
•    The project must qualify as an agricultural extension project
•    an expenditure (not being expenditure in the nature of cost of any land or building) exceeding the amount of twenty-five lakh rupees is expected to be incurred for the project.

3.3 Form at a Glance

Form 20 has three panels:

1.    Part A: Particulars of the Applicant
2.    Part B: Particulars of the agricultural extension project
3.    Other details and declaration.

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.

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

Step 4: Select the Forms as per Income Tax Act 2025 tab, select Form 20, and click the File Now button

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

Step 6: Click on Let's Get Started

Step 7: Upon clicking Let's Get Started, the user is navigated to the Panel screen. Select the first panel: Part A: Particulars of the Applicant

Step 8: Verify the Particulars and click on Save. 

Note: Please ensure that all mandatory details under "My Profile" section including address are completed. You can update your contact and address details by clicking on hyperlink "My Profile".

Step 9: After saving the first panel, select the second panel: Part B: Particulars of Agricultural extension project

Step 10: Fill in and verify the details under the Part B: Particulars of Agricultural extension project panel, then click Save.

Note : 
a)    In S.no.1, user needs to provide the details whether any approval obtained earlier before filing this form. If Yes is selected, then necessary details like Notification number, date and copy of  latest notification to be provided.

b)    In S.no.2 user needs to provide the details whether any revocation of the order happened earlier like before filing this form. If Yes is selected, then necessary details like Notification number, date and copy of such notification to be provided.
 

c)  In Sno: 3 The details of sector and sub-sector are listed in drop down. Accordingly, multiple selection of sector and sub-sector is also allowed. Further, option of any other sector, that is not listed in the above items, the Tax Payer is suggested fill such other sector in the related box along with details of related sub-sector. 

Under Serial No. 6, Click 'Add Details', provide the relevant details, and click 'Add' to proceed 

Under Serial No. 8 , Click 'Add Details', provide the relevant details, and click 'Add' to proceed

In Sno:09, "If Yes is selected, then Sno.10 will be enabled." Applicant needs to enter the details of penalty levied and needs to click on add button to add the row.

In Sno:11, "If Yes is selected, then Sno.12 will be enabled." Applicant needs to enter the details of demand outstanding and needs to click on add button to add the row and on the click of save button panel will gets saved. 

Step 11: After saving the second panel, navigate to the third panel: Other details & declarant 

Step 12: Attach the relevant documents and click Save.

 
Step 13: After saving the Other details and Declaration panel, click Preview.

Step 14: Review the details and can download the preview PDF by clicking the download button on the Preview page and click Proceed to e-Verify. 

Step 15: Upon clicking Proceed to e-Verify, a confirmation popup appears. Click proceed to file the form. 

Step 16: On clicking Yes, you will be navigated to the e-Verify page where you can verify the Form 20 using DSC/EVC (as applicable). 
Note: Refer to the How to e-Verify user manual to learn more. 

 Step 17: 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 

 
After successful submission of form 20 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

 5. Related Topics

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

6. Glossary