TaxTMI 
TaxTMI 
Income -tax (15th Amendment) Rules, 2019
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....They shall come into force from the date of their publication in the Official Gazette. 2. In the Income-tax Rules, 1962, in APPENDIX II, for '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 and address of the assessee with Permanent Account Number/Aadhaar number) engaged in the business of ____ during the year ended on 31st day of March________ . 2. I/We* certify that the deduction to be claimed by the assessee under sub-section (1) of section 80JJAA of Income- tax Act, 1961, in respect of the assessment year_____ is Rs. _______ determined on....
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.... (b) number of employee employed during the previous year. (c) number of additional employees*, the emoluments of whom is eligible for deduction under section 80JJAA,- (i) employed during the previous year, c(i) (ii) employed during the immediately preceding year c(ii) (iii) Total [c(i)+c(ii)] c(iii) ....
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....itional employee" means an employee who has been employed during the previous year or in the immediately preceding year, as the case may be, but does not include,- (a) an employee whose total emoluments are more than twenty-five thousand rupees per month; or (b) an employee for whom the entire contribution is paid by the Government under the Employees' Pension Scheme notified in accordance with the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952); or (c) an employee employed for a period of less than two hundred and forty days(one hundred and fifty days in case of an assess engaged in business of manufacturing of apparel or footwear or leather products) durin....