TMI BlogIncome-tax (6th Amendment), Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. 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 and address of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Permanent Account 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod of less than two hundred and forty days (one hundred and fifty days in case of an assessee engaged in the business of manufacturing of apparel) during the previous year; or (d) an employee who does not participate in the recognised provident fund; 2.** emoluments means any sum paid or payable to an employee in lieu of his employment by whatever name called, but does not include- (a) any contribution paid or payable by the employer to any pension fund or provident fund or any other fund for the benefit of the employee under any law for the time being in force; and (b) any lump-sum payment paid or payable to an employee at the time of termination of his service or superannuation or voluntary retirement, such as gratuity, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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