The intention of the present-day government to create jobs is clearly  visible as they have provided incentive to create , recruit the new workforce . More so , because the incentive is for employing lower level work force whose numbers are much higher than others . One has reason to lament that the previosu government had brought this provision under Income Tax Act , but was written in a manner to benefit only big industries and not the business carried out by Small & Medium Enterprises . Add to this , the fact that for apparel manufacturing sector , more relief has been given  as the  Taxation Laws (Amendment ) Act 2016  got assent of the President of India on 8th Seprember 2016 .
