Agricultural extension project notification permits tax deduction subject to audit, reporting, no beneficiary charges, and product-neutral advisories. Notification approves Rallis Kisan Kutumba Helpline as an eligible agricultural extension project, subject to maintaining separate project accounts, audited financial statements with auditor comments on genuineness and compliance, and filing audited accounts, an activity note and a Ministry of Agriculture certificate by the return due date. Beneficiaries must not be charged; only product neutral advisories may be given. Eligible deductions exclude land or building costs and reimbursed amounts, and deducted expenditure cannot be claimed elsewhere. Approval may be withdrawn if activities cease, are non genuine, or breach statutory or notification conditions.
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.
Agricultural extension project notification permits tax deduction subject to audit, reporting, no beneficiary charges, and product-neutral advisories.
Notification approves Rallis Kisan Kutumba Helpline as an eligible agricultural extension project, subject to maintaining separate project accounts, audited financial statements with auditor comments on genuineness and compliance, and filing audited accounts, an activity note and a Ministry of Agriculture certificate by the return due date. Beneficiaries must not be charged; only product neutral advisories may be given. Eligible deductions exclude land or building costs and reimbursed amounts, and deducted expenditure cannot be claimed elsewhere. Approval may be withdrawn if activities cease, are non genuine, or breach statutory or notification conditions.
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