Tax deduction for agricultural extension projects approved for oil palm training, subject to audit, reporting and no beneficiary charges. Notification approves Godrej Agrovet Limited's Oil Palm Extension Project as eligible for deduction under Section 35CCC, effective from the notification date through assessment year 2016-17, with no beneficiary charges. The approval conditions require separate project accounts, an auditor's report confirming genuineness and compliance, submission of audited accounts, deduction amount, project notes and Ministry of Agriculture certificate, and provision of beneficiary data. Eligible expenses exclude land or building costs and any reimbursed amounts; deductions claimed here cannot be claimed elsewhere. Approval may be withdrawn if activities cease, are not genuine, or breach conditions.