<h1>Additional employee cost deduction report format requires employer details, employee counts, emoluments, and accountant certification.</h1> Prescribes a verification report format for claiming deduction in respect of additional employee cost under section 146 of the Act. The form requires the assessee's basic particulars, tax year, and separate computation of deduction for a new business and for an existing business, including emoluments paid or payable, number of employees, number of additional employees, and the deduction eligible on the relevant emoluments. The accountant must examine the accounts and records and certify that the deduction worked out in the form corresponds to the stated computation.