https://www.taxtmi.com/article/detailed?id=5199 Deduction under Section 35CCC permits an assessee to claim enhanced tax deduction for expenditure on a notified agricultural extension project subject to prior notification, Ministry of Agriculture approval, and prescribed conditions. Procedure under Rule 6AAD requires application in Form 3C O with project details and approval letter, rectification of defects, authority recommendation to the CBDT, and notification in Form 3CP. Rule 6AAE requires separate audited books, auditor's certificate on genuineness, limits on beneficiary receipts, prohibition on indirect benefit, exclusion of reimbursed costs, and specified filing of audited accounts and certificates with returns. en-us Fri, 19 Jul 2013 08:28:49 +0530 Fri, 19 Jul 2013 08:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5199 Deduction under Section 35CCC permits an assessee to claim enhanced tax deduction for expenditure on a notified agricultural extension project subject to prior notification, Ministry of Agriculture approval, and prescribed conditions. Procedure under Rule 6AAD requires application in Form 3C O with project details and approval letter, rectification of defects, authority recommendation to the CBDT, and notification in Form 3CP. Rule 6AAE requires separate audited books, auditor's certificate on genuineness, limits on beneficiary receipts, prohibition on indirect benefit, exclusion of reimbursed costs, and specified filing of audited accounts and certificates with returns. Articles Income Tax Fri, 19 Jul 2013 08:28:49 +0530 https://www.taxtmi.com/article/detailed?id=5199