Expenditure on Agricultural Extension Project - Section 35CCC - Income Tax - Ready Reckoner - Income Tax

Expenditure on Agricultural Extension Project - Section 35CCC Where an assessee incurs any expenditure on agricultural extension project notified by CBDT, then, there shall be allowed a deduction of a sum equal to 100% of such expenditure. Note: Where a deduction is allowed under this section, then deduction for such expenditure is not allowed under any of the provisions of the Act for the same or any other assessment year.