Section 80JJAA(1)

(1) Where the gross total income of an assessee to whom section 44AB applies, includes any profits and gains derived from business, there shall, subject to the conditions specified in sub -section ( 2), be allowed a deduction of an amount equal to thirty per cent. of additional employee cost incurred in the course of suc h business in the previous year, for three assessment years including the assessment year relevant to the previous year in which such employment is provided.