Income-tax (6th Amendment), Rules, 2017

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....e 1st day of April,2017. 2. In the Income-tax Rules, 1962 (hereafter referred to as the Principal rules), for the existing rule 19AB, the following rule shall be substituted, namely:- "19AB. Form of report for claiming deduction under section 80JJAA. Report of an accountant which is required to be furnished by the assessee along with the return of income under clause (c) of sub-section (2) of section 80JJAA shall be in Form No. 10DA." 3. In the principal rules, in Appendix II, for the 'Form No. 10DA', the following Form shall be substituted, namely:- " FORM NO. 10DA [See rule 19AB] Report under section 80JJAA of the Income-tax Act, 1961 1. I/ We* have examined the accounts and records of __________________ (Name a....

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....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 of increase in number of employee as computed in (c).   (f) Emoluments** paid or payable to additional employee entitled fo....