Section 27D: Deduction for household employees

27D. Deduction for household employees (1) Subject to subsection (2), where, in an income year, a person employs one or more household employees in respect of whom he has paid the contributions payable under the National Pensions Act and the National Savings Fund Act, he shall be entitled to deduct from his net income for that income year the wages paid to the household employees or 30,000 rupees, whichever is the lower. (2) In the case of a couple, where both spouses employ household employees, the deduction allowable to them under subsection (1) shall not, in the aggregate, exceed 30,000 rupees. (j) in section 44, by deleting the words (cid:179)Every company(cid:180) and (cid:179)speci(cid:191)ed in(cid:180) and replacing them by the words (cid:179)Subject to section 44B, every company(cid:180) and (cid:179)speci(cid:191)ed in Part I of (cid:180), respectively(cid:30) (k) by inserting, after section 44A, the following new section –