Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025
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| Book Details | |
| Title | Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025 |
| ISBN | 978-93-4777-939-8 |
| Edition | 1st edn., 2026 |
| Pages | 128 |
| Authors | CA Rushab Khaitan CA Abhishek Jain |
| Publisher | Bharat Publishers |
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Description
Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025 – 1st Edition (2026) is a focused and practical guide on provisions relating to employment-linked tax deductions and corresponding provisions under the new Income Tax framework. Authored by CA Rushab Khaitan and CA Abhishek Jain, and published by Bharat Publishers, this book provides detailed analysis and practical interpretation of these important provisions.
With 128 pages of concise and structured content, the book explains the scope, eligibility conditions, computation methodology, compliance requirements, and practical implications of Section 80JJAA and Section 146. It also discusses interpretational issues and relevant practical considerations for businesses and professionals.
This publication is highly useful for chartered accountants, tax practitioners, finance professionals, consultants, corporate tax teams, and students dealing with direct tax planning and compliance.
📘 Key Features:
- Detailed analysis of Section 80JJAA & Section 146
- Practical guidance on deductions and compliance
- Clear explanation of eligibility and computation aspects
- Useful for professionals and corporate taxpayers
🎉 Limited-Period Offer: Flat 25% Discount with Free Shipping
| Chapter | Description | Page |
| Bharat? | 5 | |
| Disclaimer | 6 | |
| Preface | 9 | |
| About the Authors | 11 | |
| Contents at a glance | 15 | |
| Chapter 1 | Employment as a Tool of Tax Policy | 1 |
| Chapter 2 | Bare Act Analysis – Section 80JJAA | 8 |
| Chapter 3 | Meaning of “Additional Employee” | 14 |
| Chapter 4 | Meaning of “Emoluments” and Additional Employee Cost | 21 |
| Chapter 5 | The 150/240 Day Rule | 30 |
| Chapter 6 | Computation of Deduction under Section 80JJAA | 37 |
| Chapter 7 | Procedural Compliance | 48 |
| Chapter 8 | Section 80JJAA — Myths, Misconceptions and Frequently Asked Questions | 54 |
| Chapter 9 | Judicial Interpretation of Section 80JJAA — Principles, Precedents and Litigation Trends |
59 |
| Chapter 10 | Section 146 of the Income-tax Act, 2025 | 64 |
| Chapter 11 | Industry-Specific Application of Section 80JJAA | 70 |
| Chapter 12 | Strategic Tax Planning Around Section 80JJAA | 76 |
| Chapter 13 | Documentation Framework — Building Audit-Grade Workpapers |
80 |
| Chapter 14 | Illustrative Case Studies | 84 |
| Chapter 15 | The Way Forward | 88 |
Additional information
| Publisher | Bharat |
|---|
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