Employee-cost deduction reporting requires a chartered accountant's prescribed form certifying additional employee cost and computation. Rule 19AB is substituted to require that claims for deduction under section 80JJAA be accompanied by a chartered accountant's report in Form No.10DA certifying the deduction determined on the basis of additional employee cost, supported by an annexure that records employee counts, additional employees eligible for deduction, emoluments, and computes thirty percent of those emoluments; specified exclusions to 'additional employee' and to 'emoluments' apply, and the amount is nil where emoluments are not paid by account payee cheque, draft or electronic clearing.