Procedure for approval of agricultural extension project under section 47(1)(a)

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.... (a) the project shall be undertaken by an assessee for training, education and guidance of farmers; (b) the project shall have prior approval of the Ministry of Agriculture and Farmers Welfare, Government of India; and (c) an expenditure (not being expenditure in the nature of cost of any land or building) exceeding the amount of Rs. 25,00,000 is expected to be incurred for the ....

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.... is not attached thereto, the Board shall, before the expiry of one month from the end of the month in which the application is received in its office, intimate the defect to the applicant for its rectification. (5) The applicant shall remove the defect within a period of one month form the end of the month in which intimation letter is served on him. (6) Where the applicant fails to remove ....

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.... a further period. (9) The Board shall, after receiving the application under sub-rule (8), call for a report from the Commissioner of Income-tax, having jurisdiction over the case regarding the activities of the project during the period of notification and fulfilment of conditions specified in rule 38 including any other conditions, if any, subject to which the project was notified under sub-....