Forms › Specified Businesses & Projects › Form 20

Form 20 — Application for approval of an agricultural extension project

Compiled — pending CBDT Appendix III cross-check C · Specified Businesses & Projects
Replaces old Form 3C-O. Under the Income-tax Act, 2025, this compliance now uses Form 20.
New form numberForm 20
Old form number3C-O
Act 2025 reference47(1)(a)
CategoryC · Specified Businesses & Projects
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 20?

Form 20 is the Income-tax Act, 2025 form titled “Application for approval of an agricultural extension project”. It replaces the earlier Form 3C-O used under the Income-tax Act, 1961 (and the Income-tax Rules, 1962). The purpose of the form is unchanged — the number and format have been updated under the new law.

It falls under the Specified Businesses & Projects category and relates to Section 47 of the Act, and applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026.

A fuller plain-language explainer for Form 20, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 20 is governed under Section 47 of the Income-tax Act, 2025.
📖 Read Section 47 explained 🔎 Verify in the official Act (PDF)

Transitional rule — which form applies?

⚠️ Which form applies depends on the tax year the compliance relates to, not the calendar date you file. Proceedings for tax years beginning before 1 April 2026 (assessments, appeals, TDS for transactions up to 31 March 2026, and Section 89 relief for those years) continue on the old forms.

Frequently asked questions

What is the new form for Form 3C-O?

Under the Income-tax Act, 2025, old Form 3C-O is replaced by Form 20 — Application for approval of an agricultural extension project. It applies to Tax Year 2026-27 onwards.

From when does Form 20 apply?

It applies to Tax Year 2026-27 (AY 2026-27) onwards, i.e. from 1 April 2026. Compliance relating to earlier tax years continues on the old forms.

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This directory is compiled from official CBDT / incometax.gov.in sources and reputable references, and is being reconciled against the Gazette-notified Income-tax Rules, 2026 (Appendix III). Forms marked “compiled” are pending that final cross-check. This is general information, not tax advice.