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

Income Tax - Exemptions and Deductions - 29 - SEC - 80-JJAA: DEDUCTION IN RESPECT OF EMPLOYMENT OF NEW EMPLOYEES 1. Eligible Assessee Where the gross total income of an assessee to whom section 44AB applies, includes any profits and gains derived fro .....

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nal employee cost ii.In case of an existing business - the additional employee cost shall be nil, if there is no increase in the number of employees as on the last day of the preceding year and emoluments are paid otherwise than by an account payee c .....

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iness ii.The business is not acquired by the assessee by way of transfer from any other person or as a result of any business reorganisation iii. assessee furnishes along with the return of income the report of the accountant . 5. Meaning of addition .....

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