Amendment of section 80JJAA.

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..... ucts shall be inserted; (b) after the proviso, the following proviso shall be inserted, namely: Provided further that where an employee is employed during the previous year for a period of less than two hundred and forty days or one hundred and fifty days, as the case may be, but is employed for a period of two hundred and forty days or one hundred and fifty days, as the case may be, in the immedi .....

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..... umber of days of employment in the years of employment shall be one hundred and fifty days in place of two hundred and forty days. It is further proposed to provide that where a new employee is employed during the previous year for a period of less than two hundred and forty days or one hundred and fifty days, as the case may be, but is employed for a period of two hundred and forty days or one hu .....

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