Insertion of new sections 35CCC and 35CCD.

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Full Text of the Document

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....sp; "35CCC. Expenditure on agricultural extension project.-(1) Where an assessee incurs any expenditure on agricultural extension project notified by the Board in this behalf in accordance with the guidelines as may be prescribed, then, there shall be allowed a deduction of a sum equal to one and one-half times of such expenditure.       (2) Where a deduction under....