https://www.taxtmi.com/news?id=19553 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. en-us Mon, 05 Feb 2018 11:05:43 +0530 Mon, 05 Feb 2018 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=19553 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. News - Mon, 05 Feb 2018 11:05:43 +0530 https://www.taxtmi.com/news?id=19553