9911796707
TMI BlogReport under section 80JJAA of the Income-tax Act, 1961X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber ] ) 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 the basis of additional employee cost incurred in the case of said business by the assessee in the previous year. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the number of increase in number of employee as computed in (c). (f) Emoluments** paid or payable to additional employee entitled for deduction as computed in (e) #. (II) In case of a new business, emoluments paid or payable to additional employees employed during the first year of business. 6. 30% of the amount computed in 5(I)(f) or 5(II). 7. Remarks. Notes: 1.* additional employee means an employee who has been employed during the previous year and whose employment has the effect of increasing the total number of employees employed by the employe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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