TMI BlogEXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - HELPLINEX X X X Extracts X X X X X X X X Extracts X X X X ..... Title of the agricultural extension project Rallis Kisan Kutumb-Helpline ('RKK- Helpline') 3. Purpose of the agricultural extension project To provide high quality and reliable agriculture knowledge and information related agriculture, crop protection, crop cultivation practices, seeds, use of fertilizers and pesticides, weather condition etc. to farmers free of cost, as and when desired. 4. Reference No. and date of the application F.No. 203/25/2014-ITA.II received on 24-7-2014 5. Date of commencement of the agricultural extension on project Already com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h books of account audited by an accountant as defined in the Explanation below 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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