Additional employee cost deduction: 30% for qualifying new employees for three consecutive years, subject to exclusions.

Deduction of 30% of additional employee cost is allowed for business profits where additional employees are engaged, for three consecutive tax years starting in the year employment is provided; the deduction is limited to emoluments paid to such employees, is nil if employee numbers do not increase or payments are not made by prescribed bank or electronic modes, and is disallowed where the business results from splitting, reconstruction, transfer or reorganisation or where the prescribed accountant's report is not furnished.

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