SJG Ltd., a manufacturer of leather goods in a factory located at Noida having an annual turnover of ₹50 crore. The company, during the year, employed 200 new regular workers in the factory, which was 20% of the existing

SJG Ltd., a manufacturer of leather goods in a factory located at Noida having an annual turnover of ₹50 crore. The company, during the year, employed 200 new regular workers in the factory, which was 20% of the existing work-force employed on the last day of the preceding year. It paid ₹30 lakh to the new workers during the year as additional wages. All workmen were employed from 1st May, 2017. The eligible amount of deduction which the company can claim under section 80 JJAA of Income-Tax Act, 1961 is :