{"product_id":"bharat-s-section-80jjaa-of-the-income-tax-act-1961-section-146-of-the-income-tax-act-2025-book-by-ca-anmol-kedia","title":"Bharat’s Section 80JJAA of the Income-tax Act, 1961 \u0026 Section 146 of the Income-tax Act, 2025 - Book By CA Anmol Kedia","description":"\u003cp\u003e\u003cstrong\u003eBharat’s Section 80JJAA of the Income-tax Act, 1961 \u0026amp; Section 146 of the Income-tax Act, 2025 - Book By CA Anmol Kedia\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e1st (2026)\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cdiv\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 1\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eEmployment as a Tool of Tax Policy\u003cspan style=\"mso-spacerun: yes;\"\u003e                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 2\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eBare Act Analysis – Section 80JJAA\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 3\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eMeaning of “Additional Employee”\u003cspan style=\"mso-spacerun: yes;\"\u003e                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 4\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eMeaning of “Emoluments” and Additional Employee Cost\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 5\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eThe 150\/240 Day Rule\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 6\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eComputation of Deduction under Section 80JJAA\u003cspan style=\"mso-spacerun: yes;\"\u003e              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 7\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eProcedural Compliance\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 8\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eSection 80JJAA — Myths, Misconceptions and Frequently Asked Questions\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 9\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003eJudicial Interpretation of Section 80JJAA — Principles, Precedents and Litigation Trends\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 10\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eSection 146 of the Income-tax Act, 2025\u003cspan style=\"mso-spacerun: yes;\"\u003e                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 11\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eIndustry-Specific Application of Section 80JJAA\u003cspan style=\"mso-spacerun: yes;\"\u003e                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 12\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eStrategic Tax Planning Around Section 80JJAA\u003cspan style=\"mso-spacerun: yes;\"\u003e                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 13\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eDocumentation Framework — Building Audit-Grade Workpapers\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 14\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eIllustrative Case Studies\u003cspan style=\"mso-spacerun: yes;\"\u003e                                  \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal;\"\u003eChapter 15\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eThe Way Forward\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":59581239230545,"sku":"978-93-4808-032-5","price":245.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_52d9366a-a8c9-4937-bfe7-e7a9b8ff27d4.jpg?v=1780057261","url":"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","provider":"BuyTestSeries.in","version":"1.0","type":"link"}