Approval of agricultural extension projects: notification, eligibility, application requirements and renewal procedures under section 35CCC clarified. Rules prescribe that agricultural extension projects for farmer training require prior Ministry of Agriculture approval, expected expenditure above twenty-five lakh rupees (excluding land/building), and an application in Form No.3C-O with project note, expenditure estimates and Ministry approval letter. CBDT shall verify completeness, notify qualifying projects in Form No.3CP for up to three assessment years, allow renewal following a report from the jurisdictional Income-tax officer, and may rescind notifications for ceased, non-genuine or non-compliant activities after affording opportunity of hearing.