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        F. Acts / Amendment Acts

        Section 23 - Amendment of section 80JJAA

        Finance Act, 2015
        Income-tax

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        Employment-creation deduction expanded: broader eligibility and reduced workforce threshold for qualifying tax deductions. Amendments to section 80JJAA, effective 1 April 2016, remove the Indian company requirement in sub-section (1); substitute sub-section (2)(a) to cover factories acquired by transfer or through business reorganisation; and amend the Explanation to reduce the qualifying workforce threshold in clause (i) from one hundred workmen to fifty workmen, thereby widening eligibility and lowering the employee count needed to claim the employment-linked deduction.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Employment-creation deduction expanded: broader eligibility and reduced workforce threshold for qualifying tax deductions.

                                Amendments to section 80JJAA, effective 1 April 2016, remove the Indian company requirement in sub-section (1); substitute sub-section (2)(a) to cover factories acquired by transfer or through business reorganisation; and amend the Explanation to reduce the qualifying workforce threshold in clause (i) from one hundred workmen to fifty workmen, thereby widening eligibility and lowering the employee count needed to claim the employment-linked deduction.


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