Enhanced deduction for specified agricultural extension and skill development expenditures permitted, barred from claim under other provisions. Expenditure on Board notified agricultural extension projects and on company incurred skill development projects (excluding cost of land or building) qualifies for an enhanced deduction equal to one and one half times the expenditure, subject to prescribed guidelines; any expenditure for which this enhanced deduction is claimed and allowed cannot be claimed under other provisions of the Income tax Act for the same or any other assessment year.