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<h1>Employment-creation deduction expanded: broader eligibility and reduced workforce threshold for qualifying tax deductions.</h1> 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.