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of <h1>Businesses Get 30% Tax Break for Creating New Jobs Under Section 80JJAA, Boosting Employment and Workforce Expansion</h1> A tax deduction provision under Section 80JJAA of the Income Tax Act encourages employment generation. Eligible businesses can claim 30% of additional employee costs for three assessment years. Deduction applies to new employees meeting specific criteria, such as working at least 240 days (150 days for apparel, footwear, leather sectors), with monthly emoluments under 25,000. Strict conditions include preventing business restructuring and requiring proper documentation through Form 10DA.
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