TMI BlogEXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - MORE PULSES PROJECTX X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Title of the agricultural extension project Rallis Kisan Kutumba (More Pulses Project) 3. Purpose of the agricultural extension project Under this project various trainings are conducted to offer assistance in increasing cultivation of various kinds of pulses and their yields. Round the clock training is provided, from land preparation to harvest 4. Reference No. and date of the application F. No. 203/26/2014-ITA.II received on 24.07.2014 5. Date of commencement of the agricultural extension project Already commenced. However, approval shall be effecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w sub-section (2) of section 288 . (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 beneficiary under the eligible agricultural extension project for training, education, guidance or any material distributed for the purposes of such training, education or guidance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following to the Commissioner of Income-tax or the Director of Income-tax, 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 during the current year and the financial allocation for such programme; and c. a certificate from the Ministry of Agriculture, Government of India, regarding the genuineness of the agricultural extension project undertaken by the assessee during the previous year. (x ..... X X X X Extracts X X X X X X X X Extracts X X X X
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