{"product_id":"section-80jjaa-of-the-income-tax-act-1961-section-146-of-the-income-tax-act-2025","title":"Section 80JJAA of the Income-tax Act, 1961 \u0026 Section 146 of the Income-tax Act, 2025","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\" style=\"height: 646.016px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 69.3281px;\"\u003e\n\u003ctd width=\"3%\" class=\"heading2\" style=\"height: 69.3281px;\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eSection 80JJAA of the Income-tax Act, 1961 \u0026amp; Section 146 of the Income-tax Act, 2025\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"height: 19.5938px;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\" style=\"height: 557.094px;\"\u003e\n\u003ctd style=\"height: 557.094px;\"\u003e\n\u003cul\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Employment as a Tool of Tax Policy                                     \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 2       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eBare Act Analysis – Section 80JJAA                                    \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 3       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eMeaning of “Additional Employee”                                      \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 4       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eMeaning of “Emoluments” and Additional Employee Cost \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 5       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eThe 150\/240 Day Rule                                                           \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 6       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eComputation of Deduction under Section 80JJAA              \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 7       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eProcedural Compliance                                                          \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 8       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSection 80JJAA — Myths, Misconceptions and Frequently Asked Questions        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 9       \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eJudicial Interpretation of Section 80JJAA — Principles, Precedents and Litigation Trends\u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 10     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eSection 146 of the Income-tax Act, 2025                             \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 11     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIndustry-Specific Application of Section 80JJAA                \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 12     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eStrategic Tax Planning Around Section 80JJAA                  \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 13     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eDocumentation Framework — Building Audit-Grade Workpapers \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 14     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eIllustrative Case Studies                                                        \u003c\/span\u003e\n\u003c\/li\u003e\n\u003cli\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 15     \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eThe Way Forward\u003c\/span\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":43109662326993,"sku":null,"price":295.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/Section_80JJAA_of_the_Income-tax_Act_1961_Section_146_of_the_Income-tax_Act_2025.jpg?v=1779953522","url":"https:\/\/shop.taxscan.in\/products\/section-80jjaa-of-the-income-tax-act-1961-section-146-of-the-income-tax-act-2025","provider":"Shopscan","version":"1.0","type":"link"}