section 80-IB, section 80-IC, section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, [section 115JC] [Inserted by the Income-tax (Twenty
Section 80JJAA in The Income Tax Act, 1961
80JJAA. [ Deduction in respect of employment of new employees. [Substituted by Act 28 of 2016, section ... section 80JJAA (w.e.f. 1-4-2017).]
(1) Where the gross total income of an assessee to whom section 44AB applies, includes any profits
Section 29 in The Finance Act, 2018
29. Amendment of section 80JJAA.
- In section 80JJAA of the Income-tax Act, in the Explanation occurring after
Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward or depreciation from
Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss carried forward from any earlier
Section 23 in Finance Act, 2015
23. Amendment of section 80JJAA.
- In section 80JJAA of the Income-tax Act, with effect from
Deductions in respect of certain incomes" other than the provisions of section 80JJAA; (ii) without set off of any loss or allowance for unabsorbed depreciation
Section 20 in Finance Act, 2013
20. Amendment of section 80JJAA.
- In section 80JJAA of the Income-tax Act, with effect from
Deductions in respect of certain incomes" other than the provisions of section 80JJAA', the words, figures and letters "Chapter VI-A other than the provisions ... section 80JJAA or section 80M" shall be substituted with effect from the 1st day of April
voluntary retrenchment benefits, commutation of pension and the like. [ Similar to Section 80JJAA from The Income Tax Act, 1961. - Also Refer