<h1>Employment generation incentive extended to footwear and leather, with carry forward eligibility for employees meeting minimum service later.</h1> The proposal extends the existing 150 day employment minimum concession under section 80-JJAA from the apparel sector to include footwear and leather industries, allowing those employers to claim the additional 30% deduction on emoluments for new employees. It also permits claiming the additional deduction where a new employee works less than the minimum period in the first year but subsequently meets the minimum service requirement. The amendment is effective from 1 April 2019 and applies to the assessment year beginning thereafter.