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Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025
Section 80JJAA
Section 80JJAA – BACK

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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HSN/SAC Code49011010
SKU: TG-BPG-SITASITA Categories: , , ,
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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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