100% tax deduction allowed for agricultural extension projects under Section 35CCC, but can't claim under other provisions.
Expenditure on an agricultural extension project, as notified by the Central Board of Direct Taxes (CBDT), allows an assessee a 100% deduction under Section 35CCC of the Income Tax Act. However, if a deduction is claimed under this section, the same expenditure cannot be deducted under any other provision of the Act for the same or any other assessment year.
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