Deduction under section 35CCC

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Whether deduction under section 35CCC is available on land and building acquired by assessee?
Replies (3)

Section 35CCC of the income tax act 1961 is  for expenditure on agricultural extension project 

yes I know. but my question is whether it is available on any expenditure incurred on land and building.
As specified by ministry for farmers welfare expenditure On land or building will not be allowed for 35CCC.


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