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    <title>Modification Notification No. 14/2015 dated 16.02.2015</title>
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    <description>The Central Board of Direct Taxes, under the Income-tax Act and rules, amends Notification No.14/2015 via FORM NO. 3CP to specify that the agricultural extension project is notified for a defined three-year span commencing from the formal issue of Notification No.14/2015 and to record the sanctioned expenditure for each assessment year excluding land or building costs; sanctioned expenditure is allowed effective from the formal notification date where project approval was accorded subsequently in the relevant financial year.</description>
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