Section 80JJAA

No..not applicable

Why?? No definition of employees is given in the section even if we refer pf act definition for the same then the same is included and even if we refer form 10 b of earlier then there was separate clause for employees hired through contractor while there is no such clause in new form 10 B.
Even if the answer is no, then please support your answer with some evidence

Ad per sec 80JJAA, deduction is allowed for employment of new regular workmen and as per definition of Regular Workmen a workmen employed through contract labour is not Regular Workmen..kindly refer the definition

its applicable for the assesse engaged in the business of manufacturing or production of goods in article ......
deduction 30%wages paid to new workmen
for three consecutive assessment years

One condition is employee must be registered in PF if not then deduction is not available and labour hired of contract is not register under PF

I think u are referring old act as no definition of regular workmen is given in the section but definition of additional employee is given and as per the definition additional employees are those wjich has the effect of increasing employment

As per contractor labour act every labour hired on contract basis must be registered in pf and even the person who is taking on contract basis has to ensure that pf payment is made properly and he has to keep copies of pf challan also

deduction is allowed for employment of new regular workmen and as per definition of Regular Workmen a workmen employed through contract labour is not Regular Workmen..kindly refer the definition 
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