Agricultural extension project notification permits tax deduction under section 35CCC, subject to strict compliance and conditions. The notification approves the Avanti Aqua Culture Training and Development Centre as a section 35CCC agricultural extension project, making wholly and exclusively attributable expenditures on farmer training, education and guidance (excluding land or building costs and reimbursed amounts) eligible for deduction. The approved entity must maintain separate books, obtain an auditor's report on genuineness and compliance, file audited accounts and a Ministry of Agriculture certificate with returns, and observe prohibitions on charging beneficiaries, creating permanent infrastructure or branding the project. Specific conditions apply to foreign training and approval may be withdrawn for noncompliance.