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          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.

          <h1>Tax Benefits for Apparel Sector: Employment Period Reduced from 240 to 150 Days Under Section 80JJAA</h1> Section 80JJAA of the principal Act is amended to modify the conditions for tax benefits related to employment generation. Specifically, for taxpayers engaged in the apparel manufacturing business, the required period for employing new workers to qualify for these benefits is reduced from 240 days to 150 days, effective from April 1, 2017. This change aims to incentivize employment in the apparel sector by easing the criteria for claiming tax deductions.

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