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<h1>Agricultural extension project approval requires ministry sign off and CBDT notification with prescribed application, documents, and compliance.</h1> Agricultural extension projects are eligible for notification under section 35CCC only if aimed at farmer training, education and guidance, carry prior approval from the Ministry of Agriculture, and anticipate expenditure beyond the prescribed threshold excluding land or building costs. An application in Form No. 3C-O must be submitted to the CBDT with a detailed project note, expenditure estimates and the Ministry approval letter; the CBDT examines completeness, allows rectification of defects within prescribed periods, and issues a Gazette notification subject to conditions and a limited effective period.