Dt rtp misteck

No , there is no mistake as such . For counting the number 50 we have to consider the total no of recruits and  for getting the deduction only new workmen should be considered as given in working note of the same . Hope this helps.

 

Tnx for rply, yah I agree with u but i ask about quantum of deduction. Sec. 80jja specifically stated that u get 30% deduction on addition wages paid to new regular workmen. but only in excess of 50 new workmen employed during the year i.e. If less then 50 then no deduction. in question after satisfying all condition 55 workers eligible for new recruitment criteria. so 55-50=5 employee. Now deduction = 30% of total wages of 5 employee, same is done in @ page no. 110 of supplementary study paper issue by icai