# Bharat’s Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025 - Book By CA Anmol Kedia

**Bharat’s Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025 - Book By CA Anmol Kedia**

**Edition :** 1st (2026)  
  

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

## Details

- **Price:** 245.0 INR
- **Vendor:** Bharat Law House
- **Tags:** Professional Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 245.00 INR | In stock |

## Images

- BharatÕs Section 80JJAA of the Income-tax Act, 1961 & Section 146 of the Income-tax Act, 2025 - Book By CA Anmol Kedia Bharat Law House

---

> Source: [BuyTestSeries.in](https://buytestseries.in/products/bharat-s-section-80jjaa-of-the-income-tax-act-1961-section-146-of-the-income-tax-act-2025-book-by-ca-anmol-kedia)
> Updated: 2026-10-24