Single format · FV09-I1

Working paper, deduction for additional employee cost

From tax year 2026-27 every incentive is claimed under a new section number, and most of the old profit-linked holidays have already run off. The expensive mistake is not the renumbering: it is recommending a deduction to a company that has opted, irrevocably, for the s.200 concessional rate that switches that deduction off.

Length
1 page
Blanks to fill
31
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1Working paper, deduction for additional employee costs.146 , Income-tax Act 2025 (old 80JJAA)31 blanks

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Computation of deduction for tax year [2026-27]

Assessee: [Assessee's name] PAN: [Assessee's PAN] Regime: [old / s.200] Nature of business: [Nature of business] 150-day rule applicable (apparel, footwear, leather manufacturing): [150-day rule applicable (Yes / No)]

A. Headcount test

8 more paragraphs and tables follow in the full format.

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