Wednesday, April 28, 2021

Continuance of employment in two FYs for minimum number of days is sufficient to claim Sec. 80JJAA deduction

INCOME TAX : A software engineer in a software industry is a workman within meaning of section 2(s) of Industrial Disputes Act so long as software engineer does not discharge supervisory role; period of 300 days as mentioned under section 80JJAA can be taken into consideration both in previous year and succeeding year for purpose of availing benefit under section 80JJAA

from www.taxmann.com Latest Case Laws https://ift.tt/32RSiPm
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