https://www.taxtmi.com/acts?id=18057 Conditions govern notification of an agricultural extension project under section 35CCC by requiring separate books of account, audit by an accountant, and an audit report on the true and fair view of the accounts, genuineness of activities, and compliance with the Act, rules, and notification conditions. Deduction is confined to eligible expenditure incurred wholly and exclusively for the project, after reducing beneficiary receipts, while reimbursed or reimbursable expenditure is excluded. Specified audited accounts, project notes, allocation details, and a Ministry of Agriculture certificate must be furnished by the return due date. en-us Thu, 25 Jul 2013 13:00:15 +0530 Mon, 18 May 2026 14:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18057 Conditions govern notification of an agricultural extension project under section 35CCC by requiring separate books of account, audit by an accountant, and an audit report on the true and fair view of the accounts, genuineness of activities, and compliance with the Act, rules, and notification conditions. Deduction is confined to eligible expenditure incurred wholly and exclusively for the project, after reducing beneficiary receipts, while reimbursed or reimbursable expenditure is excluded. Specified audited accounts, project notes, allocation details, and a Ministry of Agriculture certificate must be furnished by the return due date. Act-Rules Income Tax Thu, 25 Jul 2013 13:00:15 +0530 https://www.taxtmi.com/acts?id=18057