No of employees
31.03.21 - 12
31.03.22 - 24
31.03.23 - 26
in 21-22 out of total 12 additional employees only 4 had completed 240 days in employment. So the rest 8 were not eligible for deduction under 80JJAA.
My query is that in 22-23, eligible employees will be only 2 or 10 (including employees of 21-22 whose deduction I could not claim in 21-22 as they were not eligible in that year and become eligible for deduction 22-23)