(7)If the Commissioner of Income-tax or the Director of Income-tax, as the case may be, is satisfied that the,-(a)assessee has not maintained separate books of account for the agricultural extension project or has not got such books of account audited by an accountant in accordance with sub-rule (1);(b)assessee has not furnished the documents referred to in sub-rule (6);(c)assessee has ceased to carry out activities of agricultural extension project;(d)activities of agricultural extension project of the assessee are not genuine; or(e)activities of the agricultural extension project are not being carried out in accordance with the relevant provisions of the Act or the rules or the conditions subject to which the notification was issued, he may, after making appropriate inquires, furnish a report on the circumstances referred to in clauses (a) to (e) to the CBDT for appropriate action as per the provisions of sub-rule (11) of rule 6AAD.
