Forms › Specified Businesses & Projects › Form 22

Form 22 — Application for approval of a skill development project

Compiled — pending CBDT Appendix III cross-check C · Specified Businesses & Projects
Replaces old Form 3CQ. Under the Income-tax Act, 2025, this compliance now uses Form 22.
New form numberForm 22
Old form number3CQ
Act 2025 reference47(1)(b)
CategoryC · Specified Businesses & Projects
Applies fromTax Year 2026-27 (from 1 April 2026)

What is Form 22?

Form 22 is the Income-tax Act, 2025 form titled “Application for approval of a skill development project”. It replaces the earlier Form 3CQ 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 22, reviewed by our Chartered Accountants, is being added.

📘 Where this is written in the Act: Form 22 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 3CQ?

Under the Income-tax Act, 2025, old Form 3CQ is replaced by Form 22 — Application for approval of a skill development project. It applies to Tax Year 2026-27 onwards.

From when does Form 22 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.

Related forms in this category

Form 18 (was 3CN)
Application for notification of an affordable housing projec...
Form 19 (was 3CS)
Application for notification of a semiconductor wafer fabric...
Form 20 (was 3C-O)
Application for approval of an agricultural extension projec...
Form 21 (was 3CP)
Form for notification of an agricultural extension project
Form 23 (was 3CR)
Form for notification of a skill development project
Form 24 (was 3CE)
Audit report for computation of royalty / FTS for non-reside...
Not sure which form applies to your case?

Our Chartered Accountants handle the filing end-to-end — TDS certificates, audit reports, trust/NGO compliance and more.

💬 Ask our CA on WhatsApp
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.