Deduction under section 35CCC: Approved agricultural extension projects qualify for expense deduction subject to audit, reporting, and no beneficiary charges. Approval under section 35CCC authorises deduction of eligible project expenditure (excluding land or building costs) for the Rallis Kisan Kutumba project, conditioned on maintaining separate project accounts, annual audit with auditor's comments on genuineness and true and fair view, prohibition on charging beneficiaries, no direct or indirect benefit to the entity except the deduction, exclusion of reimbursed expenditure from deduction, prohibition on double-claiming under other provisions, provision of extension worker database to the District Agricultural Committee, and annual submission of audited accounts, project notes and a Ministry of Agriculture certificate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction under section 35CCC: Approved agricultural extension projects qualify for expense deduction subject to audit, reporting, and no beneficiary charges.
Approval under section 35CCC authorises deduction of eligible project expenditure (excluding land or building costs) for the Rallis Kisan Kutumba project, conditioned on maintaining separate project accounts, annual audit with auditor's comments on genuineness and true and fair view, prohibition on charging beneficiaries, no direct or indirect benefit to the entity except the deduction, exclusion of reimbursed expenditure from deduction, prohibition on double-claiming under other provisions, provision of extension worker database to the District Agricultural Committee, and annual submission of audited accounts, project notes and a Ministry of Agriculture certificate.
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