Sec 80JJAA

Assessment Year 2019-2020 under Income Tax Act. Section - 80JJAA provides a deduction of 30 per cent [ in addition to normal deduction of 100 per cent under section 37(1) ] in respect of emoluments paid to eligible new employees who have been employed for a minimum period of 240 days during the year.

Sec 80JJAA OF THE OF THE ACT , A DEDUCTION OF 30% IS ALLOWED IN ADDITION 100 PERCENT IN IN UNDER SEC 37(1) IN RESPECT OF EMOLUMENTS PAID TO NEW EMPLOYEES WHO HAS BEEN EMPLOYED FOR A MINIMUM PERIOD OF 240 DAYS DURING THE YEAR.
THID DEDUCTION IS EFFECTIVE FROM APRIL 2019.
FORM 10DA IS A FORM APPLICABLE FOR GIVING A REPORT ESTABLISHED UNDERTAKING ENGAGED IN THE MANUFACTURE OR PRODUCTION DURING THE YEAR
ENDING ON 31ST MAR .
AFTER SUBMITTING THIS REPORT THE SAID ASESSE CAN CLAIM 100% DEDUCTION.