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The draft guidelines for Income Tax Rule 36 define procedures for notifying affordable housing projects and semiconductor wafer fabrication units under Section 46. Affordable housing projects must have prior approval from the Ministry of Housing and Urban Affairs, commence after April 2011, and allocate at least 60% of units for economically weaker sections.

Semiconductor units must manufacture wafers exclusively, have approval under the Modified Special Incentive Package Scheme, and begin operations after April 2014. Applications are to be submitted to the Central Board of Direct Taxes, which may approve or reject based on compliance with specified conditions.