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    <title>Amendment of section 80JJAA.</title>
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    <description>Amendment to section 80JJAA permits emoluments to additional employees in an existing business to be paid &quot;through such other electronic mode as may be prescribed,&quot; allowing the Board to prescribe additional electronic payment modes and enabling deduction of thirty per cent of additional employee cost where payments are made by such prescribed electronic modes; effective 1 April 2020 for assessment year 2020-2021 onwards.</description>
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