Deduction for agricultural extension projects limited to actual expenditure, replacing the enhanced multiple deduction and applying prospectively.

Amendment removes the multiplicative uplift and limits the deduction for expenditure on notified agricultural extension projects to actual expenditure incurred; projects must be notified and conform to prescribed guidelines, and the same expenditure cannot be claimed under any other provision for the same or any other assessment year. The change applies prospectively with effect from 1 April 2018.

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