The more you give employment – The more you gain – Section 80JJAA

Backdrop To foster employment in India, the Hon’ble Government of India has introduced section 80JJAA of the Income-tax Act, 1961 (‘the Act’). The provision has been mainly introduced to encourage employment through deductions for hirers. Hence, the section shall incentivize both job seekers and job creators. From the income-tax front, the section has been subjected

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