https://www.taxtmi.com/acts?id=49144 A deduction equal to 30% of additional employee cost incurred in a tax year is allowable where business profits are included in gross total income, subject to a limited consecutive multi-year period, exclusions for businesses formed by split, transfer or reorganisation, a prescribed accountant's report filed by the specified date, and payment of emoluments through account-payee or prescribed electronic modes. Definitions and eligibility carve-outs limit qualifying employees and exclude certain payments from "emoluments." en-us Fri, 14 Feb 2025 17:13:35 +0530 Thu, 20 Feb 2025 17:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49144 A deduction equal to 30% of additional employee cost incurred in a tax year is allowable where business profits are included in gross total income, subject to a limited consecutive multi-year period, exclusions for businesses formed by split, transfer or reorganisation, a prescribed accountant's report filed by the specified date, and payment of emoluments through account-payee or prescribed electronic modes. Definitions and eligibility carve-outs limit qualifying employees and exclude certain payments from "emoluments." Act-Rules Bills Fri, 14 Feb 2025 17:13:35 +0530 https://www.taxtmi.com/acts?id=49144