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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Eligibility for deduction u/s. 80JJA - Whether IT company / ...

Income Tax

August 11, 2021

Eligibility for deduction u/s. 80JJA - Whether IT company / engineers are eligible for deduction u/s. 80JJA? - a software engineer in a software industry is a workman within the meaning of Section 2(s) of the Industrial Disputes Act so long as the Software Engineer does not discharge any supervisory role. - The software engineer being workman having satisfied the period of 300 days, the assessee is entitled to claim deduction under Section 80JJAA - AT

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