Deduction u/s 80JJAA for Employee cost

Varun (student) (88 Points)

09 December 2021  
Income tax 80JJAA query-
Section 80JJAA provides deduction @ 30% with reference to additional employment cost for 3 years.
Suppose assessee avails this benefit and claim deduction of Rs. 50000 in 1st year.
In 2nd Year, no of employees reduced as compared to previous year.No additional cost incurred on employees so no additional deduction can be claimed for 2nd year.
But can the assessee claim deduction of 50,000(claimed in 1st year) in 2nd year since the section says the deduction can be claimed for 3 years. (There is no mention of no. of employees remaining constant in second year).

Thank you.