Section 80JJAA deduction now requires the accountant's report filed before the specified date under section 44AB to qualify.

The deduction under section 80JJAA for additional employee cost shall not be allowed unless the accountant's report, as defined in the Explanation to section 288, is furnished before the specified date referred to in section 44AB (one month prior to the due date for filing the return under section 139(1)) and contains such prescribed particulars; the amendment takes effect from 1st April, 2020 and applies to assessment year 2020 2021 and subsequent years.

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