TMI BlogEXPENDITURE 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 SCHEMEX 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 Kutumb - Tata Rallis Agri Input Training Scheme CRKK- TRAITS') 3 Purpose of the agricultural extension project To provide training and guidance to the non graduate rural youth from farming background in the field of Agri. Marketing and crop advising in collaboration with Krishi Vigyan Kendras to enhance agricultural productivity and increase agri, information. 4. Reference No. and date of the application F.No. 203/21/2014-ITA.II received on 24.07.2014 5. Date of commencement of the agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified under sub-section (1) of section 35CCC , and get such 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 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for deduction under section 35CCC . ( vii ) Where a deduction under this section 35CC of the Act is claimed and allowed for any assessment year, deduction shall not be allowed in respect of such expenditure under 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 statem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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