(1)The agricultural extension project shall be considered for notification if it fulfils all of the following conditions, namely :-(i)the project shall be undertaken by an assessee for training, education and guidance of farmers;(ii)the project shall have prior approval of the Ministry of Agriculture, Government of India; and(iii)an expenditure (not being expenditure in the nature of cost of any land or building) exceeding the amount of twenty-five lakh rupees is expected to be incurred for the project.
