https://www.taxtmi.com/acts?id=51578 Expenditure (excluding cost of land or building) on agricultural extension projects by any assessee and on skill development projects by a company is deductible in the tax year in which incurred, provided the project is notified by the Board under its guidelines; once allowed under this section, the same expenditure cannot be deducted under any other provision of the Act for the same or any other tax year. en-us Wed, 13 Aug 2025 18:54:50 +0530 Mon, 25 Aug 2025 12:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51578 Expenditure (excluding cost of land or building) on agricultural extension projects by any assessee and on skill development projects by a company is deductible in the tax year in which incurred, provided the project is notified by the Board under its guidelines; once allowed under this section, the same expenditure cannot be deducted under any other provision of the Act for the same or any other tax year. Act-Rules Income Tax Wed, 13 Aug 2025 18:54:50 +0530 https://www.taxtmi.com/acts?id=51578