<h1>Section 80-JJAA benefits extended to footwear and leather industry, relaxing minimum employment criteria to spur hiring.</h1> Extension of Section 80-JJAA benefits to the footwear and leather industry relaxes the minimum employment-period threshold to align with the apparel sector, permitting those employers to claim the employment-linked deduction. The measure also rationalises deduction timing by allowing the additional deduction where a new employee works less than the minimum period in the first year but completes the required service in a subsequent year, thereby supporting sustained employment creation.