Section 80JJAA

Authorities that bear on section 80JJAA. Each one tells you what it decided and what to do if it applies to you.

Section 80JJAA — the law in short

What the courts have decided on section 80JJAA, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

Hexaware Technologies Ltd v ACIT High CourtHelps taxpayerPartly overruled — read this first
Your s.148 notice came from your own local officer, not from the faceless unit. Does that matter?

In Bombay, yes. After the CBDT scheme notified under s.151A on 29 March 2022, only a Faceless Assessing Officer acting through automated allocation can issue a reassessment notice. There is no concurrent jurisdiction, and a notice from the jurisdictional officer was quashed.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.

Section 80JJAA — 1 entry

Hexaware Technologies Ltd v ACIT

Your s.148 notice came from your own local officer, not from the faceless unit. Does that matter?

High CourtHelps taxpayerPartly overruled — read this firsts.147s.148s.148As.149s.151s.151As.144Bs.80JJAA

Worked examples

Notice situations in which section 80JJAA does the work, taken from the first line to the last. Each step carries the authority that licenses it.

An intimation that disallowed two claims before anyone had answered, a rectification nobody has decided, and next year's refund gone The processing centre disallowed my deductions and raised a demand without ever hearing me, my rectification has been sitting for seven months and my next refund has been taken against the demand - what do I do first? 8 steps · 25 authorities · s.143(1), s.143(1)(a), s.154, s.154(8)

Explained in this library

What section 80jjaa does, in plain English, before you read what the courts made of it.

s.80JJAA: thirty per cent of the additional employee cost, for three years running

We have taken on new staff this year. What does s.80JJAA actually give us, and which of those employees count?