Deduction under section 35CCC: approval of an agricultural extension project with strict audit, reporting and non reimbursement conditions. Notification approves M/s Aditya Birla Nuvo Limited's agricultural extension project as eligible for deduction under section 35CCC, authorising deduction for project expenses (excluding cost of land or building) incurred wholly and exclusively for the project, provided such expenses are not reimbursed or claimed elsewhere. The entity must maintain separate audited books for the project, furnish audited accounts, project notes and a Ministry of Agriculture certificate with the return, share beneficiary and soil health data, prohibit charging beneficiaries, limit training to product neutral content, and is subject to withdrawal of approval for cessation, lack of genuineness or non compliance.