https://www.taxtmi.com/acts?id=53344 Conditions for notification of an agricultural extension project under section 47(1)(a) require separate books of account, audit by an accountant, and audit comments on the true and fair view of the accounts, genuineness of activities, and compliance with the Act, rules, and notification conditions. The assessee must not receive excess beneficiary contributions or derive direct or indirect benefit other than eligible expenditure deduction, and must furnish audited statements, project notes, financial allocation, and a ministry certificate by the return due date. Non-compliance, lack of genuineness, or cessation of activity may be reported to the Board for action. en-us Fri, 20 Mar 2026 17:45:26 +0530 Mon, 06 Apr 2026 12:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53344 Conditions for notification of an agricultural extension project under section 47(1)(a) require separate books of account, audit by an accountant, and audit comments on the true and fair view of the accounts, genuineness of activities, and compliance with the Act, rules, and notification conditions. The assessee must not receive excess beneficiary contributions or derive direct or indirect benefit other than eligible expenditure deduction, and must furnish audited statements, project notes, financial allocation, and a ministry certificate by the return due date. Non-compliance, lack of genuineness, or cessation of activity may be reported to the Board for action. Act-Rules Income Tax Fri, 20 Mar 2026 17:45:26 +0530 https://www.taxtmi.com/acts?id=53344