Employment-generation deduction allows tax relief on additional employee cost for qualifying new hires over limited assessment years. Deduction under Section 80JJAA allows eligible assessees subject to audit to claim thirty per cent of additional employee cost for qualifying new hires, available for three assessment years from the year employment is provided. Eligibility requires genuine new employment not arising from business split, reconstruction, transfer or reorganisation, and filing of Form 10DA. 'Additional employee' and 'emoluments' are defined with exclusions for high-paid employees, those under Employee Pension Scheme, non-participants in recognised provident fund, short term hires below prescribed days (with lower threshold for certain manufacturing), and emoluments exclude employer fund contributions and lump-sum termination payments.