Agricultural extension project approval under section 35CCC requires prior ministry approval, prescribed application, and compliance-based notification.

Agricultural extension projects may be notified under section 35CCC if they are for training, education and guidance of farmers, have prior approval of the Ministry of Agriculture, and involve expected expenditure exceeding twenty-five lakh rupees other than land or building cost. The assessee must apply in Form No. 3C-O with the prescribed project details and approval letter. Defects must be rectified within the allowed time, complete applications may be notified in Form No. 3CP for up to three assessment years, and renewal, rescission, and hearing requirements are also prescribed.

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