<h1>Central Government Tax Exemption Yields Mixed Employment Results; Uttarakhand Faces Scrutiny Over Scheme Misuse.</h1> The area-based tax exemption policy by the Central Government shows varying results in employment growth relative to investment across different states. From 2002 to 2007, Jammu & Kashmir and Himachal Pradesh saw better employment generation per crore invested, with figures of 21.22 and 18.46 jobs, respectively. However, Uttarakhand lagged significantly, generating only 7.41 jobs per crore invested. Concerns have been raised about potential misuse of the scheme in Uttarakhand, prompting suggestions for government verification of employee registrations and investigation of dummy units to address the disparity in employment outcomes.