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Deduction u/s 80JJAA - Deduction in respect of employment of new workmen

Income Tax - Exemptions and Deductions - 29 - SEC - 80-JJAA: DEDUCTION IN RESPECT OF EMPLOYMENT OF NEW WORKMEN 1. Eligible Assessee Indian Company (From AY 2016-17, deduction u/s 80JJAA will be available even if the taxpayer is a person other than an Indian Company) 2. Quantum of Deduction 30% of the additional wages paid to new regular workmen Additional Wages qualifying for deduction: i.In case of a new company - wages paid to workers in excess of 100 (50 w.e.f. AY 2016-17) ii.In case of an ex .....

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