Section 35CCC - Expenditure on agricultural extension project. - Income-tax Act, 1961

Extract

Expenditure on agricultural extension project. 35CCC. ( 1) Where an assessee incurs any expenditure on agricultural extension project notified by the Board in this behalf in accordance with the guidelines as may be prescribed, then, there shall be allowed a deduction of a sum equal to one and one-half times of such expenditure. 2 [Provided that for the assessment year beginning on or after the 1st day of April, 2021, the provisions of this sub-section shall have effect as if for the words a sum equal to one and one-half times of , the words a sum equal to had been substituted. ] (2) Where a deduction under this section is claimed and allowed for any assessment year in respect of any expenditure referred to in sub-section (1), deduction shall not be allowed in respect of such expenditure under any other provisions of this Act for the same or any other assessment year. --------------------------------------------- Notes:- 1. Inserted vide Finance Act, 2012, w.e.f. 01-04-2013. 2. Inserted vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017

49/2021 - Dated: 6-5-2021 - Income Tax - Modification No. 16/2015 dated 16.02.2015
48/2021 - Dated: 6-5-2021 - Income Tax - Modification Notification No. 15/2015 dated 16.02.2015
47/2021 - Dated: 6-5-2021 - Income Tax - Modification Notification No. 14/2015 dated 16.02.2015
55/2015 - Dated: 30-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – Avanti Aqua Culture Training and Development Centre
54/2015 - Dated: 26-6-2015 - Income Tax - 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.
53/2015 - Dated: 26-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – M/s Marico Limited, Mumbai - Safflower Agricultural Extension Project.
52/2015 - Dated: 26-6-2015 - Income Tax - Notified agricultural extension project u/s 35CCC of Income Tax Act, 1961 – M/s DCM Shriram Consolidated Ltd.,New Delhi - Sugar Manufacturing & Co-Generation of Power.
16/2015 - Dated: 16-2-2015 - Income Tax - Notified eligible Agricultural Extension Project GODREJ AGROVET LIMITED AGRICULTURAL INPUTS EXTENSION PROJECT -Section 35CCC- Expenditure on agricultural extension project
15/2015 - Dated: 16-2-2015 - Income Tax - Notified eligible Agricultural Extension Project GODREJ AGROVET LIMITED ANIMAL FEED EXTENSION PROJECT-Section 35CCC- Expenditure on agricultural extension project
14/2015 - Dated: 16-2-2015 - Income Tax - Notified eligible Agricultural Extension Project – GODREJ AGROVET LIMITED – OIL PALM EXTENSION PROJECT-Section 35CCC- Expenditure on agricultural extension project
41/2014 - Dated: 29-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - MORE PULSES PROJECT
40/2014 - Dated: 29-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - HELPLINE
39/2014 - Dated: 29-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - 4S CAMPAIGN
38/2014 - Dated: 27-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - RALLIS CROP ADVISORY CENTRES
37/2014 - Dated: 27-8-2014 - Income Tax - EXPENDITURE ON AGRICULTURAL EXTENSION PROJECT ON NOTIFIED ELIGIBLE AGRICULTURAL EXTENSION PROJECT U/S 35CCC OF THE INCOME-TAX ACT, 1961 - RALLIS KISAN KUTUMBA - TATA RALLIS AGRI INPUT TRAINING SCHEME
18/2014 - Dated: 21-3-2014 - Income Tax - Income-tax (3rd Amendment) Rules, 2014
38/2013 - Dated: 30-5-2013 - Income Tax - Amendment of Income-tax Rules, 1962 - INSERTION OF RULES 6AAD & 6AAE AND FORM NOS. 3C-O & 3CP