Category: Tax Publication

Tax Publication
Section 80JJAA was introduced by Finance Act (No. 2) Act, 1998 with the intent of providing fiscal incentives to employers and encouraging them to create more employment opportunities. Section 80JJAA provides tax deduction from income from business of a company for the employment of new employees subject to fulfilment of certain conditions prescribed. Our publication providing brief overview of deduction under Section 80JJAA and conditions to be complied thereto.
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