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of <h1>Income-tax Act Section 80JJAA amendment expands eligible industries and redefines employee qualification criteria for tax benefits.</h1> Section 80JJAA of the Income-tax Act was amended by the Finance Act, 2018, effective April 1, 2019. The amendment expands the scope of eligible industries by including 'footwear or leather products' alongside 'manufacturing of apparel.' Additionally, it introduces a provision that considers employees who work less than 240 or 150 days in a previous year but meet these thresholds in the succeeding year as employed in that succeeding year, thereby qualifying for the benefits under this section.
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