Doubt regarding section 80jjaa

The basic essence of the section is to encourage generation of  employment. It is therefore necessary that the assessee shall employ NEW regular employees to claim deduction @ 30% on additional wages. Additional wages means "to mean the wages paid to the new regular workmen in excess of one hundred workmen employed during the previous year."

Madam the limit of 100 workmen has now been reduced to 50. My doubt is whether 50 refers to NEW REGULAR workmen ? Or all workmen put together ?

I found different interpretations in Institute material and other books.

In order to enable the smaller units to claim this incentive, it is proposed to extend the benefit under the section to units employing even 50 instead of 100 regular workmen.

50 refers to new regular workmen.