Section 80JJAA

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I am not able to understand this section.please help.
Replies (3)
in simple language we can say extra dediction @ 30% of labour cost which was incurred for cy only i.e. for new labour only...the assessee shall be entitled to.
if u hv more query u can pm.
An assessee have a factory can avail an additional deduction on of 30% on additional employees but
minimum increments is 10% in employees
salary of employees shouldn't exceed 25000


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