TaxTMI 
TaxTMI 
Report under section 80JJAA of the Income-tax Act, 1961
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.... basis of additional employee cost incurred in the case of said business by the assessee . The said amount has been worked out on the basis of details given in Annexure to this form. Place: ------------------------ Date: ------------------------ ---------------------------------------------------------------- (Signature and Stamp/Seal of the Accountant) Name of the Signatory ---------------------------------- Full Address ---------------------------------- Membership No. ---------------------------------- Notes: 1. *Delete whichever is not applicable. 2. This report is to be given by a chartered accountant within the meaning of the Chartered Accountants Act,1949 who holds a valid certificate of practice under section 6....
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....duction u/s 80JJAA in respect of,- (i) additional employee referred in (c)(i) d(i) (ii) additional employee referred in ( c)(ii) d(ii) (iii) Total amount # [d(i)+d(ii)] d(iii) (e) The amount of deduction eligible u/s 80JJAA in respect of payments for the emoluments paid or payable to the additional employee in respect of,- (i) the previous year [30% of the amount computed in (d)(iii)] e(i) (ii) the immediately preceding year to the previous year e(ii) (iii) the year prior to the immediately ....
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....yable to an employee at the time of termination of his service or superannuation or voluntary retirement, such as gratuity, severance pay, leaves encashment, voluntary retrenchment benefits, commutation of pension and the like. 3. # The amount shall not include the emoluments, paid otherwise than by an account payee cheque or account payee bank draft or by way of a electronic clearing system through a bank account or through such other prescribed electronic mode.] *********** NOTES:- 1. Substituted vide Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 before it was read as "permanent Account Number" 2. Substituted vide Notification No. 95/2019 dated 06-11-2019 w.e.f. 01-09-2019 before it was read as "Permanen....
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....with a qualification, the report shall state the reasons therefor. ANNEXURE (See paragraph 2 of Form No. 10DA) 1. Name of the assessee 2. Address of the assessee 3. 2[Permanent Account Number or Aadhaar Number] of the assessee 4. Assessment Year 5. Additional employee cost incurred (I) In case of an existing business: (a) Number of employee as on the last day of the preceding year. (b) Number of employee as on the last date of the previous year. (c) Increase in the number of employee from the total number of employee employed as on the last day of the preceding year (a)-(b). (d) Number of additional employee* employed during the year. (e) Number of additional employee entitled for deduction i.e. not exceeding the number o....