Payment mode expansion for 80JJAA: prescribed electronic payments now qualify for the employment-related deduction.

Amendment to section 80JJAA permits emoluments to additional employees in an existing business to be paid "through such other electronic mode as may be prescribed," allowing the Board to prescribe additional electronic payment modes and enabling deduction of thirty per cent of additional employee cost where payments are made by such prescribed electronic modes; effective 1 April 2020 for assessment year 2020-2021 onwards.

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