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Sec 80JJAA

This query is : Resolved 

Dear sir,
I have one doubt regarding SEC 80JJAA .
1.what is the effective date of applicability of this sec 80JJAA
2.Whether this sec is applicable to company's or not
3. For how many years this section is applicable.


Thanks in advance.
Regards,
Bheema Reddy.


1. The present section is a substitution of the earlier existed section by the Finance Act 2016 and is effective from 1-4-2017 ie., assessment year 2017-18 onwards.

2. Applicable.

3. Three assessment years including the assessment year relevant to the previous year in which such employment is provided.

Dear sir,
Thank u for previous reply.
In Financial year 2019-20 our company is Recruiting so many employees .. i think we are eligible to claim sec 80jjaa deduction sub to conditions specified in that section for the f.y 2019-20, 2020-21, 2021-22.
is it correct or not.


Regards,
Bheema Reddy.


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