Conditions for notification of agricultural extension projects under section 47(1)(a)

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....ect notified under section 47(1)(a) and get such books of account audited by an accountant as defined under section 515(3)(b). (2) The audit report referred to in sub-rule (1) shall include comments of the auditor on the true and fair view of the books of account maintained for the project, the genuineness of the activities of the project, and fulfilment of the conditions specified in the relev....

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....ing; (c) any expenditure on the project that is reimbursed or reimbursable to the assessee by any person, whether directly or indirectly. (6) The assessee shall, on or before the due date of furnishing the return of income under section 263(1), furnish the following to the Commissioner of Income-tax having jurisdiction over the assessee:- (a) the audited statement of accounts ....