Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025

by CA Rushab Khaitan & CA Abhishek Jain

Chapter 1 Employment as a Tool of Tax Policy	1
Chapter 2 Bare Act Analysis - Section 80JJAA	8
Chapter 3Meaning of "Additional Employee"	14
Chapter 4 Meaning of "Emoluments" and Additional Employee Cost	21
Chapter 5 The 150/240 Day Rule	30
Chapter 6 Computation of Deduction under Section 80JJAA	37
Chapter 7 Procedural Compliance	49
Chapter 8 Section 80JJAA - Myths, Misconceptions and Frequently Asked Questions	55
Chapter 9 Judicial Interpretation of Section 80JJAA - Principles, Precedents and Litigation Trends	60
Chapter 10 Section 146 of the Income-tax Act, 2025	65
Chapter 11 Industry-Specific Application of Section 80JJAA	71
Chapter 12 Strategic Tax Planning Around Section 80JJAA	77
Chapter 13 Documentation Framework - Building Audit-Grade Workpapers	81
Chapter 14 Illustrative Case Studies	85
Chapter 15 The Way Forward	89