Deduction under section 80JJAA requires a chartered accountant's report certifying additional employee cost eligibility and prescribed payment modes. Form requires a chartered accountant to certify the deduction under section 80JJAA based on additional employee cost, supported by an annexure detailing employee counts, emoluments paid or payable to additional employees for existing or new businesses, and computation of the eligible deduction. Eligibility hinges on statutory exclusions for certain employees and on emoluments being paid by prescribed banking or electronic modes; definitions exclude employer fund contributions and terminal lump sums.