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<h1>Revised Form No. 10DA Introduced for Section 80JJAA Deductions; Certification by Chartered Accountant Required.</h1> The Income-tax (15th Amendment) Rules, 2019, issued by the Central Board of Direct Taxes, amends the Income-tax Rules, 1962. It introduces a revised Form No. 10DA for reporting under section 80JJAA of the Income-tax Act, 1961, related to deductions for additional employee costs. The form requires details such as the assessee's name, address, and Permanent Account Number/Aadhaar number, along with specifics on additional employee costs and deductions. The report must be certified by a chartered accountant. The amendment specifies criteria for additional employees and defines emoluments, excluding certain contributions and lump-sum payments.