Agricultural extension project approval sets procedural notification, audit and compliance requirements for tax-favored projects. Rules create a procedural regime for approval and notification of agricultural extension projects: projects must be for farmer training with prior ministry approval and meet an expenditure threshold; applicants file Form 3C-O with prescribed project details and ministry approval; local tax authorities review, request defects be cured, inquire as needed and recommend to the central tax board; the central board may require further verification, notify projects in Form 3CP subject to conditions, extend or rescind notifications; notified projects must maintain separate audited accounts, comply with audit report requirements, limit beneficiary charges and avoid indirect benefits beyond the allowed tax deduction.