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<h1>New Format for Form No. 10DA Introduced u/r 19AB for Section 80JJAA Deductions Effective April 1, 2017.</h1> The Income-tax (6th Amendment) Rules, 2017, effective from April 1, 2017, amends the Income-tax Rules, 1962. It replaces Rule 19AB, introducing a new format for Form No. 10DA, which must be submitted by taxpayers claiming deductions under Section 80JJAA of the Income-tax Act, 1961. This form requires a report from a chartered accountant certifying the deduction amount based on additional employee costs incurred by the business. The form outlines criteria for additional employees and specifies that emoluments must be paid through specified banking methods to qualify for deductions.