Deduction in respect of additional employee cost.

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....a deduction of an amount equal to 30% of additional employee cost incurred in the course of such business in the tax year shall be allowed. (2) The deduction referred to in sub-section (1) shall be allowed for three consecutive tax years, beginning from the tax year in which the employment is provided. (3) The deduction under sub-section (1) shall not be allowed, if-- (a) the business is forme....

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....moluments paid or payable to additional employees employed during the tax year; or (ii) emoluments paid or payable to employees employed during the tax year, where that year is the first year of a new business, and it shall be nil in the case of an existing business, if- (A) there is no increase in the number of employees from the total number employed as on the last day of the preceding tax....

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.... hundred and fifty days in case of an assessee who is engaged in the business of manufacturing of apparel or footwear or leather products, except where such employee is employed for said number of days in the immediately succeeding tax year, he shall be deemed as an additional employee of the succeeding tax year and the provisions of this section shall apply accordingly; (iv) employed for less t....