{"product_id":"section-80jjaa-section-146-khaitan-jain-9398","title":"Section 80JJAA of the Income-tax Act, 1961 \u0026 Section 146 of the Income-tax Act, 2025 | Practical Guide to Employment-Linked Tax Incentives | 2026 Edition","description":"\u003ch3 data-section-id=\"iqfnqr\" data-start=\"186\" data-end=\"196\"\u003eAuthor\u003c\/h3\u003e\n\u003cp data-start=\"198\" data-end=\"234\"\u003eCA Rushab Khaitan \u0026amp; CA Abhishek Jain\u003c\/p\u003e\n\u003ch3 data-section-id=\"12iz6j1\" data-start=\"236\" data-end=\"251\"\u003eForeword By\u003c\/h3\u003e\n\u003cp data-start=\"253\" data-end=\"267\"\u003eCA Anmol Kedia\u003c\/p\u003e\n\u003ch3 data-section-id=\"xqibjc\" data-start=\"269\" data-end=\"282\"\u003ePublisher\u003c\/h3\u003e\n\u003cp data-start=\"284\" data-end=\"310\"\u003eBharat Law House Pvt. Ltd.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u7hb5e\" data-start=\"312\" data-end=\"323\"\u003eEdition\u003c\/h3\u003e\n\u003cp data-start=\"325\" data-end=\"337\"\u003e2026 Edition\u003c\/p\u003e\n\u003ch3 data-section-id=\"ynz92h\" data-start=\"339\" data-end=\"347\"\u003eYear\u003c\/h3\u003e\n\u003cp data-start=\"349\" data-end=\"353\"\u003e2026\u003c\/p\u003e\n\u003ch3 data-section-id=\"1wgo899\" data-start=\"355\" data-end=\"380\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp data-start=\"382\" data-end=\"955\"\u003eThis focused practical guide helps taxpayers, Chartered Accountants, tax consultants, CFOs, HR professionals, and business owners understand and maximize employment-linked tax incentives available under Indian income-tax law. It provides a detailed comparison between Section 80JJAA of the Income-tax Act, 1961 and Section 146 of the Income-tax Act, 2025, enabling readers to navigate the transition to the new tax framework. With tabulated explanations, Finance Act 2026 analysis, and practical insights, the book serves as a valuable compliance and tax planning resource.\u003c\/p\u003e\n\u003ch3 data-section-id=\"zmqxej\" data-start=\"957\" data-end=\"975\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp data-start=\"977\" data-end=\"1665\"\u003eSection 80JJAA of the Income-tax Act, 1961 has long provided tax benefits for employment generation, and the Income-tax Act, 2025 introduces corresponding provisions under Section 146. This book offers a comprehensive examination of these employment-linked incentives with a practical and application-oriented approach. Key features include detailed analysis of Finance Act, 2026 amendments, tabulated explanations of relevant provisions, comparative mapping of section numbers under the Income-tax Acts of 1961 and 2025, and guidance for effective tax planning. The book is particularly useful for professionals advising businesses on workforce expansion and tax optimization strategies.\u003c\/p\u003e\n\u003ch3 data-section-id=\"u9qxc6\" data-start=\"1667\" data-end=\"1687\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul data-start=\"1689\" data-end=\"1788\"\u003e\n\u003cli data-section-id=\"1hhwkho\" data-start=\"1689\" data-end=\"1705\"\u003eIncome Tax Law\u003c\/li\u003e\n\u003cli data-section-id=\"1sb5gqd\" data-start=\"1706\" data-end=\"1723\"\u003eDirect Taxation\u003c\/li\u003e\n\u003cli data-section-id=\"rfi060\" data-start=\"1724\" data-end=\"1738\"\u003eTax Planning\u003c\/li\u003e\n\u003cli data-section-id=\"wmsc7a\" data-start=\"1739\" data-end=\"1769\"\u003eEmployment-Linked Incentives\u003c\/li\u003e\n\u003cli data-section-id=\"13s2y0g\" data-start=\"1770\" data-end=\"1788\"\u003eFinance Act 2026\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1gwqdym\" data-start=\"1790\" data-end=\"1810\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp data-start=\"1812\" data-end=\"2034\"\u003e#IncomeTax #Section80JJAA #IncomeTaxAct2025 #DirectTax #TaxPlanning #FinanceAct2026 #TaxProfessionals #CharteredAccountant #CorporateTax #EmploymentIncentives #TaxCompliance #BusinessTaxation #BharatLawHouse #TaxationBooks#9789347779398\u003c\/p\u003e\n\u003ch3 data-section-id=\"13bn7hg\" data-start=\"2036\" data-end=\"2053\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp data-start=\"2055\" data-end=\"2198\"\u003eOrders are securely packed to prevent transit damage. Bulk, institutional, and professional orders are supported subject to stock availability.\u003c\/p\u003e\n\u003ch3 data-section-id=\"1spl2pn\" data-start=\"2200\" data-end=\"2218\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp data-start=\"2220\" data-end=\"2419\"\u003eTax laws, notifications, and interpretations may change after publication. Readers should verify the latest statutory provisions, circulars, and judicial precedents before acting on any tax position.\u003c\/p\u003e\n\u003ch3 data-section-id=\"yvlrb8\" data-start=\"2421\" data-end=\"2438\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp data-start=\"2440\" data-end=\"2526\"\u003eProudly published in India, supporting Indian legal, tax, and professional publishing.\u003c\/p\u003e","brand":"M\u0026J Services - The Eclectic Law Bookstore","offers":[{"title":"Default Title","offer_id":50916575477796,"sku":"9789347779398","price":236.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789347779398.jpg?v=1781586979","url":"https:\/\/mandjservice.com\/products\/section-80jjaa-section-146-khaitan-jain-9398","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}