https://www.taxtmi.com/notifications?id=120066 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. en-us Mon, 03 Apr 2017 00:00:00 +0530 Wed, 05 Apr 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120066 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. Notifications Income Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120066