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of <h1>Limit on enhanced deduction for notified agricultural extension projects; post-April 1, 2021 restricted to actual expenditure; no double claims</h1> Where an assessee incurs expenditure on an agricultural extension project notified by the Board and meeting prescribed guidelines, the Act allowed a deduction equal to one and one-half times that expenditure; for assessment years beginning on or after 1 April 2021 the deduction is limited to the actual amount expended. If the deduction is claimed and allowed under this section for any year, the same expenditure cannot be deducted under any other provision of the Act for the same or any other assessment year.
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