Rule 6AAE - Conditions subject to which an agricultural extension project is to be notified under section 35CCC.

Agricultural extension project compliance: notification requires separate audited accounts, restricted beneficiary charges, and deduction eligibility.

Notification under section 35CCC requires separate audited books for each agricultural extension project with an auditor's report on genuineness and compliance; limits on beneficiary charges and prohibition on direct or indirect benefits to the assessee except the statutory deduction; deduction of eligible expenses (excluding land or building costs) reduced by beneficiary receipts, excluding reimbursed amounts; and pre-return filing submission of audited accounts, project note with financial allocation, and Ministry of Agriculture certification, with the tax authority empowered to report non-compliance for action.