https://www.taxtmi.com/notifications?id=131702 The rules substitute Form No.10DA to require a chartered accountant's certificate for deductions under section 80JJAA, specifying the deduction amount based on additional employee cost and requiring supporting annexure data. The annexure mandates assessee identification, employee counts and classifications for existing and new businesses, computation of emoluments and deductible amounts, and explicit signatory details. Definitions and exclusions clarify which employees and emoluments qualify, and only payments made through account payee or prescribed electronic modes may be included in the deduction computation. en-us Wed, 18 Dec 2019 00:00:00 +0530 Thu, 19 Dec 2019 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131702 The rules substitute Form No.10DA to require a chartered accountant's certificate for deductions under section 80JJAA, specifying the deduction amount based on additional employee cost and requiring supporting annexure data. The annexure mandates assessee identification, employee counts and classifications for existing and new businesses, computation of emoluments and deductible amounts, and explicit signatory details. Definitions and exclusions clarify which employees and emoluments qualify, and only payments made through account payee or prescribed electronic modes may be included in the deduction computation. Notifications Income Tax Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131702