{"id":111254,"date":"2022-12-03T12:03:46","date_gmt":"2022-12-03T06:33:46","guid":{"rendered":"https:\/\/legalwindow.in\/?p=111254"},"modified":"2022-12-03T12:05:53","modified_gmt":"2022-12-03T06:35:53","slug":"section-80jjaa-deduction","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/section-80jjaa-deduction\/","title":{"rendered":"Deduction in Respect of New Employees Recruited as per Section 80JJAA of Income Tax Act"},"content":{"rendered":"<p><span style=\"font-weight: 400;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-111260 size-full\" title=\"Deduction in Respect of New Employees Recruited as per Section 80JJAA\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/Deduction-in-Respect-of-New-Employees-Recruited-as-per-Section-80JJAA-of-Income-Tax-Act-1.png\" alt=\"Deduction in Respect of New Employees Recruited as per Section 80JJAA\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Deduction-in-Respect-of-New-Employees-Recruited-as-per-Section-80JJAA-of-Income-Tax-Act-1.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Deduction-in-Respect-of-New-Employees-Recruited-as-per-Section-80JJAA-of-Income-Tax-Act-1-600x315.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Deduction-in-Respect-of-New-Employees-Recruited-as-per-Section-80JJAA-of-Income-Tax-Act-1-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Deduction-in-Respect-of-New-Employees-Recruited-as-per-Section-80JJAA-of-Income-Tax-Act-1-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/Deduction-in-Respect-of-New-Employees-Recruited-as-per-Section-80JJAA-of-Income-Tax-Act-1-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>Unemployment is a significant issue in every country. Section 80JJAA was enacted to increase employment and encourage individuals. Section 80JJAA allows you to claim a deduction for hiring new or additional staff. The clause has been included in the <\/span><span style=\"font-weight: 400;\">Income Tax Act, 1961<\/span><span style=\"font-weight: 400;\"> (Act)\u00a0to encourage companies to hire new staff on a regular basis. This Income Tax Act deduction is available to all taxpayers for the purpose of providing job opportunities. The Section 80JJAA deduction is intended to create jobs in all areas of the Indian economy.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\"><b>Table of Content<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Short\"><span style=\"font-weight: 400;\">Short Glimpse<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#as\"><span style=\"font-weight: 400;\">Section 80JJAA as per Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#for\"><span style=\"font-weight: 400;\">Qualification for claiming Deduction under\u00a0Section 80JJAA\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#an\"><span style=\"font-weight: 400;\">Meaning of an Additional Employee<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">Concept of Emoluments<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Cost\"><span style=\"font-weight: 400;\">What Does Additional Employee Cost Mean?<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#10\"><span style=\"font-weight: 400;\">Submission of Form 10DA\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#1961\"><span style=\"font-weight: 400;\">The conditions to claim Deduction under Section 80JJAA of the Income Tax Act, 1961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Act\"><span style=\"font-weight: 400;\">Deduction amount under Section 80JJAA of the Income Tax Act,\u00a01961<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Takeaway\"><span style=\"font-weight: 400;\">Takeaway<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Short\"><b>Short Glimpse<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 80JJAA of the Income Tax Act, 1961 is a tax incentive for job creation and offers a deduction from an assessee&#8217;s income from the business for the hire of additional employees by the assessee. This deduction is granted to encourage job creation in the country. If claimed, this deduction can give a deduction of up to 190% of the expenditures expended for salary and wages paid to new workers.<\/span><\/p>\n<h2 id=\"as\"><b>Section 80JJAA as per Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">In which the total income of the taxpayer to whom section 44AB applies includes any profits and gains made through business, under the compliance mentioned in sub-section (2), a deduction equal to 30% of additional employee costs incurred for the business in the previous year is allowed for three assessment years, including the assessment year in which this employment is provided.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All assessees can claim the Section 80JJAA deduction under the Income Tax Act, 1961 for job creation. Section 80JJAA deduction is intended to generate employment in all industries and has been extended to the fiscal year 2017-18.<\/span><\/p>\n<h2 id=\"for\"><b>Qualification for claiming Deduction under\u00a0Section 80JJAA\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Taxpayers whose entire income includes <\/span><span style=\"font-weight: 400;\">company<\/span><span style=\"font-weight: 400;\"> earnings or gains may claim the Section 80JJAA deduction. To be qualified for the deduction under Section 80JJAA, the taxpayer must meet all of the following requirements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The company should not have been founded by dividing up or reconstructing an existing company. A <\/span><span style=\"font-weight: 400;\">business<\/span><span style=\"font-weight: 400;\">, on the other hand, might have been founded as a consequence of re-establishment, reconstruction, or resurrection.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer should not have acquired the business through a transfer from another person or through business reorganization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The taxpayer must file an <\/span><a href=\"https:\/\/legalwindow.in\/itr-filing-for-individuals\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Income Tax Return<\/span><\/a><span style=\"font-weight: 400;\"> and a Chartered Accountant report on Form 10DA before the due date.<\/span><\/li>\n<\/ul>\n<p><a href=\"https:\/\/legalwindow.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legal Window<\/span><\/a><span style=\"font-weight: 400;\"> will offer you all of the essential services and legal advice for submitting your Income Tax Return, as well as guidance for other compliances. To file your Income Tax Return, please contact our staff at <\/span><b>072407-51000 <\/b><span style=\"font-weight: 400;\">or <\/span><b>admin@legalwindow.in.<\/b><\/p>\n<h2 id=\"an\"><b>Meaning of an Additional Employee<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Additional employee implies an employee who was employed during the previous year and whose employment increased the overall number of employees employed by the employer as of the final day of the prior year but excludes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An employee whose total monthly earnings exceed Rs.25, 000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An employee for whom the government pays the complete payment under the Employees Pension Scheme.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An employee who has worked for less than 240 days in the past two years. The minimum employment duration for garment makers is 150 days.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employees who do not contribute to a recognized provident fund.<\/span><\/li>\n<\/ul>\n<h2 id=\"of\"><b>Concept of Emoluments<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Emoluments are any sums paid or payable to an employee in place of his service, regardless of the name, but do not include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any payment paid or payable by the employer to any pension fund, provident fund, or another fund for the benefit of the employee under any current legislation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gratuity, severance pay, leave encashment, voluntary retrenchment benefits, pension commutation, and other lump-sum payments made or payable to an employee at the time of termination of employment, superannuation, or voluntary retirement.<\/span><\/li>\n<\/ul>\n<h2 id=\"Cost\"><b>What Does Additional Employee Cost Mean?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Total emoluments paid or payable to extra employees engaged during the preceding year are referred to as additional employee costs. The Act states that the additional staff cost in the case of an existing company is nil if:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The overall number of employees employed on the last day of the previous year has not increased.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Emoluments are paid in any other way than via account payee cheque, account payee bank draught, or ECS through a bank account. Furthermore, in the first year of operation, emoluments paid or payable to workers employed during that year are considered to constitute the increased personnel cost.<\/span><\/li>\n<\/ul>\n<h2 id=\"10\"><b>Submission of Form 10DA\u00a0<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Taxpayers claiming an income tax deduction under Section 80JJAA must complete Form 10DA, which includes a report from a Chartered Accountant. Form 10DA is required to be filed when claiming a deduction under Section 80-JJAA. The following are some key features of Form 10DA:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The due date for submitting Form 10DA is the same for assessees for return filing under Section 139(1), as it has to be given simultaneously with the return of income.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Form 10DA is filed electronically at the <\/span><a href=\"https:\/\/incometaxindia.gov.in\/pages\/acts\/income-tax-act.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Income Tax Department Portal<\/span><span style=\"font-weight: 400;\">.<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">DSC is required for Form 10DA submission, but not with the assistance of EVC.<\/span><\/li>\n<\/ul>\n<h2 id=\"1961\"><b>The conditions to claim Deduction under Section 80JJAA of the Income Tax Act, 1961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The following requirements must be met in order to claim the deduction under this section:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The assessee must have income from the Business Head and must have his accounts audited in accordance with Section 44AB, coupled with a CA report in Form 10DA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It should be a new company. It should not be founded by dividing or rebuilding an existing business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Business is not acquired through a transfer from another person or through a business reorganization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The deduction must be claimed on the\u00a0Income Tax Return.<\/span><\/li>\n<\/ul>\n<h2 id=\"Act\"><b>Deduction amount under Section 80JJAA of the Income Tax Act,\u00a01961<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 80JJAA allows for a deduction of 30% of Additional Employee Costs incurred in the conduct of such business in the previous year for 3 Assessment Years, including the assessment year relevant to the previous year, subject to the fulfillment of the requirements mentioned in the section.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regardless of any changes in job status or pay levels, the amount of deduction will stay consistent for all three years. For example, the amount of deduction claimed in the first year would stay constant in the following two years, even if certain employees, including those for whom the additional deduction is claimed, left the firm or their pay exceeded Rs. 25,000 per month.<\/span><\/p>\n<h2 id=\"Takeaway\"><b><a href=\"https:\/\/legalwindow.in\/itr-filing-for-company\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-111262 size-full\" title=\"ITR Filing for Company \" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-\u20b9-4000-.png\" alt=\"ITR Filing for Company \" width=\"1000\" height=\"200\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-\u20b9-4000-.png 1000w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-\u20b9-4000--600x120.png 600w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-\u20b9-4000--300x60.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/ITR-Filing-for-Company-Starting-from-\u20b9-4000--768x154.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/a>Takeaway<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Section 80JJAA does not define any requirements for the continuous employment of extra personnel in the next two fiscal years. As a result, even if the employee resigns from the company in the second or third year, the amount of deduction calculated in the first year remains untouched. The government has paid ESI and EPF through this system. As a result, those employees will be excluded if the government has paid any of the employee&#8217;s remuneration for services rendered. Hence we can say that it is one of the most fruitful initiatives by the government for the betterment of New Employees.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Unemployment is a significant issue in every country. Section 80JJAA was enacted to increase employment and encourage individuals. Section 80JJAA allows you to claim a deduction for hiring&hellip;<\/p>\n","protected":false},"author":4,"featured_media":111261,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-111254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 80JJAA deduction &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"This article briefly describes the Section 80JJAA deduction, &amp; The conditions to claim a Deduction under Section 80JJAA of the Income Tax Act.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/section-80jjaa-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 80JJAA deduction &#187; 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