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<h1>Rule 6AAD: Approval Process for Agri Projects under Section 35CCC, Form 3C-O Required, Valid for 3 Years</h1> Guidelines under Rule 6AAD outline the approval process for agricultural extension projects under section 35CCC of the Income Tax Rules, 1962. Projects must involve training, education, and guidance for farmers, have prior approval from the Ministry of Agriculture, and incur expenses exceeding twenty-five lakh rupees. Applicants must submit Form No. 3C-O to the Central Board of Direct Taxes (CBDT) with project details and Ministry approval. The CBDT reviews applications, communicates defects for correction, and issues notifications if conditions are met. Notifications are valid for up to three assessment years and can be extended upon reapplication. Non-compliance can lead to rescission of approval.