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of <h1>CBDT Updates Notification for Agricultural Extension Project u/s 35CCC; Revises Expenditure Limits for 2015-2018.</h1> The Central Board of Direct Taxes issued Notification No. 47/2021, modifying Notification No. 14/2015. It specifies changes to items 7 and 8 regarding the agricultural extension project under section 35CCC of the Income-tax Act, 1961. The assessment years for the project are from the issuance date, 16.02.2015, to the assessment year 2017-18. The sanctioned expenditure for each year from 2015-16 to 2017-18 is Rs. 8,53,00,000. The approval for the project from the financial year 2014-15 allows expenditure from 16.02.2015.
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