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— official CBDT correspondence
Section 47 — Expenditure on agricultural extension project and skill development project: its source in the Income-tax Act, 1961
Section 47 (Expenditure on agricultural extension project and skill development project) of the Income-tax Act, 2025 consolidates Section 35CCC and Section 35CCD of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 35CCC — Expenditure on agricultural extension project
- Section 35CCD — Expenditure on skill development project
read both texts · §35CCC (1961) vs §47 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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