Income-tax Act, 1961Section 80JJAA
- 30% of additional employee cost for 3 years
- Businesses liable to tax audit
- Form 10DA accountant's report
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 80JJAA
DeductionsSection 80JJAA → Section 146
Deduction for additional employee cost (new hiring)
Section 80JJAA of the old Income-tax Act, 1961 · new section 146 under the Income-tax Act, 2025
New reference Section 146
Income-tax Act, 2025Section 146
- Same, now section 146
- 30% for three consecutive years
- Accountant's report by the section 63 specified date
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered.
Practice notes
- Available even under the 22% company regime (section 200 allows 146).
Frequently asked
What is 80JJAA called in the new Income Tax Act 2025?
Section 146: 30% of additional employee cost for three years.
What is section 80JJAA called in the new Income-tax Act, 2025?
Section 80JJAA of the Income-tax Act, 1961 corresponds to Section 146 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 80JJAA under the new Income Tax Act?
Renumbered.
Is section 80JJAA still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 80JJAA of the 1961 Act. Section 146 of the 2025 Act applies from tax year 2026-27.