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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th December, 2019
INCOME-TAX
G.S.R. 937(E).—In exercise of the powers conferred by clause (c) of sub-section (2) of section 80JJAA read
with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the
following rules further to amend the Income-tax Rules, 1962, namely:-
1.Short title and commencement:- (1) These rules may be called the Income –tax (15th Amendment) Rules, 2019.
(2) 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
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 the 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(1) of that Act and is not a person referred to in
clause (a) or clause (b) of the Explanation below sub-section (2) of section 288.
3.
Where any of the matter stated in this report is answered in the negative or 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.
Permanent Account Number/ 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 immediately preceding year.
¹Hkkx IIµ[k.M 3(i)]
Hkkjr dk jkti=k % vlk/kj.k
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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)
(d)
Total amount of emoluments ** paid or payable to additional employee entitled for
deduction 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
preceding previous year
e(iii)
(iv)
Total [e(i)+e(ii)+ e(iii)]#
e(iv)
II
In case of a new business, 30% of emoluments **paid or payable to additional employees
employed during the first year of business,#.
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Remarks.
Notes:
1. * “additional 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) 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
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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. ’.
[Notification No. 104 /2019/F.No. 370142/28/2019-TPL]
JAVED AKHTAR, Director (Tax Policy & Legislation)
Note: The principal rules were published in the Gazette of India Extraordinary, Part-II, Section-3, Sub-Section (ii), Vide
Number S.O. 969(E), dated the 26th March,1962, and last amended vide notification number G.S.R. 858(E), Dated
18.11.2019.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
