Deduction for employment of new workmen provides tax relief for companies paying additional wages subject to compliance.

Section 80JJAA permits a deduction for Indian companies manufacturing goods equal to a prescribed portion of additional wages paid to new regular workmen for a relief period, subject to conditions including prohibition where the undertaking is created by split, reconstruction or amalgamation and the requirement to furnish an accountant's report with the return; definitions exclude casual and contract labour and tie "workman" to the Industrial Disputes Act.

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