No of employees
31.03.21 - 12
31.03.22 - 24
31.03.23 - 26
in 21-22 out of total 12 additional employees only 4 had completed 240 days in employment. So the rest 8 were not eligible for deduction under 80JJAA.
My query is that in 22-23, eligible employees will be only 2 or 10 (including employees of 21-22 whose deduction I could not claim in 21-22 as they were not eligible in that year and become eligible for deduction 22-23)
Great question on Section 80JJAA eligibility!
Here’s the key point for claiming deduction under Section 80JJAA:
The deduction is available for new employees employed for at least 240 days during the relevant previous year.
For employees who did NOT complete 240 days in the earlier year, you cannot carry forward their eligibility to the next year.
The 240-day employment condition is to be met in the particular financial year to claim deduction for that year.
For FY 21-22: Only 4 employees completed 240 days → deduction allowed only for those 4.
For FY 22-23: You have 24 employees, out of which only those who individually complete 240 days in FY 22-23are eligible.
The employees from 21-22 who did not complete 240 days in 21-22 cannot be counted as eligible in 22-23 unless they again qualify by completing 240 days in 22-23.
So, you cannot include 8 employees from 21-22 in 22-23 deduction just because they became eligible later.
Deduction is strictly for employees who complete 240 days within the same FY for which deduction is claimed.
Eligible employees in 22-23 = only those who actually completed 240 days in FY 22-23.
No carry-forward of partially completed employees from previous years.
CAclubindia
