Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – M/s Aditya Birla Nuva Limited, Mumbai - Agriculture Extension Education Program - Total Agri Solution Provider.

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....agricultural extension project Provide value added services to help farmers to achieve higher yield, quality and profit; and To   promote  sustainable  agriculture  by introducing  various  techniques  such  as watershed management, organic farming 4. Reference No. and date of the application F. No. 203/23/2015-ITA.II   received   on 27.05.2015 5. Date  of commencement  of the  agricultural extension project Already  commenced.  However,  approval shall be effective from the date of issue of formal Notification u/s 35CCC of the Income- tax Act, 1961 (Act) 6. Duration of the agricultural extension project in months ....

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....oject shall be maintained in a manner as to enable verification of each extension activity being carried out in the project. ii. The audit report referred to in sub-rule (1) shall include the comments of the auditor on the true and fair view of the books of account maintained for agricultural extension project, the genuineness of the activities of the agricultural extension project and fulfillment of the conditions specified in the relevant provisions of the Act or the rules or the conditions mentioned in the notification issued under sub-rule (6) or sub-rule (9) of rule 6AAD. iii. The approved entity shall not accept any amount from the beneficiaries under the eligible agricultural extension project for training, education, guidance ....

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.... allowed in respect of such expenditure under any other provisions of the Act for the same or any other assessment year. viii. The approved entity shall, on or before the due date of furnishing the return of income  under sub-section (1)  of section 139,  furnish the following to the jurisdictional PCIT/CIT/PDIT/DIT, as the case may be, namely:- a) the audited statement of accounts of the agricultural extension projects for the previous year along with the audit report and amount of deduction claimed under sub-section (1) of section 35CCC; b) a note on the agricultural extension project undertaken by it  during the previous year and the programme of agricultural extension project to be undertaken dur....