Section 80JJAA read with 40A(3)

Karan (student) (167 Points)

28 July 2020  
Suppose if i pay salaries to employees in my first year of business in cash ₹18000 each and claim deduction under section 80JJAA. Whould this amount of 18000 will be disallowed under section 40A(3)? And deduction under section 80JJAA will be allowed at the same time?