Who is eligible to claim deduction under section 80JJAA of Income Tax Act 1961

Available to whom – Assessee having income from business and liable for tax audit u/s 44AB. How much – 30% of additional employee cost incurred during the previous year in course of business & available for 3 assessment years starting from the year in which the employment is provided. Now What is Additional employee cost  (AEC)= Total Emoluments paid…