Agricultural extension project notification requires prior approval, prescribed application, compliance review, and renewal or revocation mechanisms. Procedure is prescribed for notification of an agricultural extension project under section 47(1)(a) where the project is undertaken by an assessee for training, education and guidance of farmers, has prior approval of the Ministry of Agriculture and Farmers Welfare, and involves expected expenditure exceeding the prescribed threshold, excluding cost of land or building. The assessee must apply before undertaking the project in Form No. 20 to the Member (IT), CBDT, together with the Ministry's approval, a detailed project note, and particulars of expected expenditure and completion date. If complete, the Board issues notification in Form No. 21 subject to rule 38 conditions for a period not exceeding three tax years, with renewal and revocation mechanisms provided.