Section 80JJAA of the Income-tax Act,1961 & Section 146 of the Income-tax Act, 2025 by CA Rushab Khaitan 1st Edition June 2026

Section 80JJAA & Section 146 by CA Rushab Khaitan 1st Edition June 2026

Section 80JJAA & Section 146 by CA Rushab Khaitan 1st Edition June 2026

Descriptions :

Section 80JJAA of the Income-tax Act, 1961 is one of the most significant employment-linked tax incentives in the Indian tax framework. However, despite the substantial benefit offered by this provision, we have often observed that there is very limited clarity and practical guidance available on its interpretation and implementation. Over the years, the provision has undergone multiple amendments, which have sometimes taxpayers and professionals. added to the complexity rather than simplifying its application for taxpayers and professionals. It is this lack of clarity and the need for a structured and practical understanding of the provision that prompted us to write this book. Through this book, we have attempted to present a clear, structured and practice-oriented analysis of the provision. Our objective is not merely to reproduce the statutory language but to examine its legislative evolution, conceptual framework, computational mechanics and compliance requirements, while also addressing the practical issues commonly faced by taxpayers and professionals.

Content :

• Chapter 1 – Employment as a Tool of Tax Policy –
• Chapter 2 – Bare Act Analysis – Section 80JJAA –
• Chapter 3 – Meaning of “Additional Employee” –
• Chapter 4 – Meaning of “Emoluments” and Additional Employee Cost
• Chapter 5 – The 150/240 Day Rule –
• Chapter 6 – Computation of Deduction under Section 80JJAA –
• Chapter 7 – Procedural Compliance –
• Chapter 8 – Section 80JJAA — Myths, Misconceptions and Frequently Asked Questions –
• Chapter 9 – Judicial Interpretation of Section 80JJAA — Principles, Precedents and Litigation Trends
• Chapter 10 – Section 146 of the Income-tax Act, 2025 –
• Chapter 11 – Industry-Specific Application of Section 80JJAA –
• Chapter 12 – Strategic Tax Planning Around Section 80JJAA –
• Chapter 13 – Documentation Framework — Building Audit-Grade Workpapers
• Chapter 14 – Illustrative Case Studies –
• Chapter 15 – The Way Forward

About the Author :

CA Rushab Khaitan is a distinguished Chartered Accountant and an All-India Rank holder in the Chartered Accountancy examinations, reflecting his strong academic foundation and deep understanding of taxation and regulatory frameworks. Over the years, he has developed significant expertise in advising businesses on statutory incentives, regulatory provisions. compliance frameworks, and strategic structuring in accordance with regulatory provisions.

CA Abhishek Jain (LL.B.) is a Chartered Accountant and law graduate with strong expertise in taxation, regulatory interpretation, and professional advisory. His dual qualification in Chartered Accountancy and Law enables him to approach tax provisions from both a technical as well as legal perspective, thereby ensuring balanced interpretation and practical clarity in the application of statutory provisions.