Agricultural development allowance permitted deductions for companies supplying goods or services to cultivators, later omitted. Section 35C provided an Agricultural development allowance allowing a company or cooperative society engaged in manufacture or processing using agricultural products to deduct expenditure incurred in supplying specified goods, services or facilities to cultivators, including inputs and dissemination of modern techniques, with receipts for such supplies reducing the deductible amount, and barred claiming the same expenditure under any other provision for the same or any other assessment year; the provision was later omitted.