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of <h1>Finance Bill 2018 amends section 80JJAA, easing deduction eligibility for new workers in footwear and leather sectors.</h1> Clause 27 of the Finance Bill, 2018, amends section 80JJAA of the Income-tax Act. The amendment extends the deduction eligibility for employing new workers in the manufacturing of footwear and leather products, aligning it with apparel manufacturing. It reduces the required employment period from 240 days to 150 days for these sectors. Additionally, if an employee works less than the required days in the initial year but meets the requirement in the subsequent year, they are considered employed in the succeeding year for deduction purposes. These changes are effective from April 1, 2019, applicable to the assessment year 2019-2020 onwards.
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