Executive Summary:
This notification introduces the Income-tax (15th Amendment) Rules, 2019, amending the Income-tax Rules, 1962. It substitutes Form No. 10DA in APPENDIX II, concerning reports under section 80JJAA of the Income-tax Act, 1961. These rules came into force on December 18, 2019, the date of their publication in the Official Gazette.
Key Points / Main Content:
* **Amendment of Income-tax Rules, 1962:**
* The Income-tax Rules, 1962, are further amended by these rules.
* **Short Title and Commencement:**
* These rules are called the Income-tax (15th Amendment) Rules, 2019.
* They came into force on the date of their publication in the Official Gazette (December 18, 2019).
* **Substitution of Form No. 10DA:**
* In APPENDIX II of the Income-tax Rules, 1962, Form No. 10DA is substituted with a new form.
* **Form No. 10DA Details:**
* Form 10DA is a report under section 80JJAA of the Income-tax Act, 1961.
* It requires information such as:
* Name and address of the assessee with PAN/Aadhaar number.
* Details of the business.
* Deduction to be claimed under subsection 1 of section 80JJAA.
* Additional employee cost incurred.
* The form includes an annexure detailing:
* Additional employee cost for existing and new businesses.
* Emoluments paid to additional employees.
* Calculation of deduction eligible under section 80JJAA.
* **Definition of Additional Employee and Emoluments:**
* Additional employee: An employee employed during the previous year or immediately preceding year, subject to certain exclusions (e.g., high emoluments, government-funded pension schemes, short employment periods, non-participation in recognized provident fund).
* Emoluments: Any sum paid to an employee in lieu of employment, excluding employer contributions to pension/provident funds and lump-sum payments at termination/retirement.
* **Payment Method for Emoluments:**
* Emoluments must be paid via account payee cheque, account payee bank draft, electronic clearing system through a bank account, or other prescribed electronic mode.
Impact Analysis:
**Assessees (Businesses):**
* Impact: Need to use the revised Form No. 10DA for claiming deductions under section 80JJAA, which requires detailed reporting of additional employee costs and emoluments.
* Action Required: Familiarize themselves with the new form and ensure accurate record-keeping of employee-related expenses, and provide the required details in the specified format.
**Chartered Accountants:**
* Impact: Responsible for examining accounts and records and providing the report in Form No. 10DA, certifying the deduction to be claimed under section 80JJAA.
* Action Required: Understand the requirements of the revised form, conduct thorough audits, and provide accurate certifications based on the provided details, ensuring they meet the conditions specified in the Chartered Accountants Act, 1949.
**Central Board of Direct Taxes (CBDT):**
* Impact: Responsible for implementing and overseeing the amended rules related to Income-tax deductions under section 80JJAA.
* Action Required: Ensure effective communication and dissemination of the new rules and guidelines to relevant stakeholders, and monitor compliance with the revised reporting requirements.
Key Entities Referenced
Income-tax Act, 1961: A law related to income tax in India, mentioned in the context of amendments and rules.
Central Board of Direct Taxes: An organization responsible for making rules related to income tax.
Income-tax Rules, 1962: Rules related to income tax, which are being amended by this notification.
Section 80JJAA: A section of the Income-tax Act, 1961 related to deductions for employment of new employees.
Form No. 10DA: A form related to reporting under section 80JJAA of the Income-tax Act, 1961.
Chartered Accountants Act, 1949: Act governing chartered accountants, relevant for who can provide reports under the rules.
Employees' Provident Funds and Miscellaneous Provisions Act, 1952: Act related to provident funds, mentioned in the context of employee eligibility for deductions.
Javed Akhtar: Director, Tax Policy Legislation
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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No. 730] NEW DELHI, WEDNESDAY, DECEMBER 18, 2019/AGRAHAYANA 27, 1941
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:13)(cid:13)(cid:13)(cid:13)वववव ििििववववभभभभाााागगगग))))
((((ककककेेेे(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19)ीीीीयययय (cid:21)(cid:21)(cid:21)(cid:21)(cid:22)(cid:22)(cid:22)(cid:22)यययय(cid:23)(cid:23)(cid:23)(cid:23) ककककरररर बबबबोोोोडडडड))(cid:27)(cid:27)))(cid:27)(cid:27)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 18 (cid:1)दस(cid:7) बर, 2019
आआआआयययय----ककककरररर
ससससाााा....ककककाााा....ििििनननन.... 999933337777((((अअअअ))))....———— के(cid:12)(cid:13)ीय (cid:15)(cid:16)य(cid:17) कर बोड(cid:20), आय-कर अिधिनयम, 1961 (1961 का 43) क(cid:21) धारा 295 के साथ
प(cid:23)ठत धारा 80ञञकक क(cid:21) उपधारा (2) के खंड (ग) (cid:26)ारा (cid:15)द(cid:29) शि य! का (cid:15)योग करते #ए, आय-कर िनयम, 1962 का और संशोधन
करने के िलए िन&िलिखत िनयम बनाता ह,ै अथा(cid:20)त्:-
1. संि(cid:17),त नाम और (cid:15)ारंभ - (1) इन िनयम! का संि(cid:17)/ नाम आय-कर (15वां संशोधन) िनयम, 2019 ह।ै
2. ये राजप1 म2 उनके (cid:15)काशन क(cid:21) तारीख को (cid:15)वृ(cid:29) ह!गे।
3. आय-कर िनयम, 1962 म2 उपाबंध 2 म2 “(cid:15)7प 10घक” के 8 थान पर िन(cid:7) निलिखत “(cid:15)7प” रखा जाएगा, अथा(cid:20)त्:-
“(cid:15)7प 10घक
[िनयम 19कख दिेखए]
आयकर अिधिनयम, 1961 क(cid:21) धारा 80 ञञकक के अधीन (cid:23)रपोट(cid:20)
1. म;ने/ हमने * 31 माच(cid:20), --------को समा,त #ए वष(cid:20) के दौरान---------के कारबार म2 लगे िनधा(cid:20)(cid:23)रती ------------------(8 थायी खाता
सं?य ांक सिहत िनधा(cid:23)(cid:20)रती का नाम और पता) के लेखा@ और अिभलेख! क(cid:21) परी(cid:17)ा कर ली ह ै।
2. म;/हम* यह (cid:15)मािणत करता B/ंकरते ह*; (cid:1)क िनधा(cid:20)रण वष(cid:20)-----------क(cid:21) बाबत आयकर अिधिनयम 1961 क(cid:21) धारा ञञकक क(cid:21)
उपधारा (1) के अधीन िनधा(cid:20)(cid:23)रती (cid:26)ारा दावा (cid:1)कए जाने वाली कटौती ----------Cपए ह,ै िजसका अवधारण पूव(cid:20)वतE वष (cid:20)म2 िनधा(cid:20)(cid:23)रती
6519 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(cid:26)ारा उGत कारबार क(cid:21) दशा म2 उपगत अित(cid:23)रGत कम(cid:20)चारी लागत के आधार पर (cid:1)कया गया ह ै। उG त रकम इस (cid:15)7प को उपाबंध म2 (cid:1)दए
गए Hय ौर! के आधार पर िनकाली गई है ।
8थ ान
तारीख
(लेखपाल के ह8 ता(cid:17)र और मु(cid:13)ा)
ह8 ता(cid:17)रकता(cid:20) का नाम- ----------------
पूरा पता- --------------------------------
सद8 यता सं? या- -----------------------
(cid:28)(cid:28)(cid:28)(cid:28)टटटट(cid:30)(cid:30)(cid:30)(cid:30)पप पप णणणण::::
1. *जो लागू न हो, उसे काट दीिजए ।
2. यह (cid:23)रपोट (cid:20) चाट(cid:20)ड (cid:20) अकाउंट2ट अिधिनयम, 1949 (1949 का 32) के अथाKतग(cid:20)त ऐसे चाट(cid:20)ड (cid:20) अकाउंट2ट (cid:26)ारा दी जानी ह ैिजसके पास उस
अिधिनयम क(cid:21) धारा 6 (1) के अधीन िविधमा(cid:12)य Lय वसाय (cid:15)माण प1 ह ैऔर जो धारा 288 क(cid:21) उपधारा (2) के नीचे के 8 पM टीकरण के खंड
(क) या खंड (ख) म2 िनNदM ट कोई Lय िGत नहO हIै
3. य(cid:1)द इस (cid:23)रपोट (cid:20)म2 उि(cid:3) लिखत बात का उ(cid:16)त र नकारा(cid:16) मक ह ैया कोई शत(cid:20) लगाकर (cid:1)दया गया ह ैतो उसके िलए कारण अवP य (cid:1)दए जाने
चािहए ।
उपाबंध
((cid:15)7प 10घक का पैरा 2 देिखए)
1. िनधा(cid:20)(cid:23)रती का नाम
2. िनधा(cid:20)(cid:23)रती का पता
3. िनधा(cid:20)(cid:23)रती का 8थ ायी खाता सं?य ांककआधार सं? या/ं
4. िनधा(cid:20)रण वष(cid:20)
5. अित(cid:23)रGत कम(cid:20)चारी उपगत लागत
(1) (cid:1)कसी िवWमान कारबार क(cid:21) दशा म2
(क) पूव(cid:20)वतE वष(cid:20) के अंितम (cid:1)दन को कम(cid:20)चारी क(cid:21) सं? या
(ख) पूव(cid:20) वष(cid:20) के दौरान िनयोिजत कम(cid:20)चारी क(cid:21) सं? या
(ग) ऐसे अित(cid:23)रGत अिधका(cid:23)रय! क(cid:21) सं? या** िजनक(cid:21) उपलिHधयां धारा 80 ञञकक के अधीन कटौती के
िलए पा1 ह ;:-
(i) पूव(cid:20) वष(cid:20) के दौरान िनयोिजत ग(i)
(ii) तुरंत पूव(cid:20)वतE वष(cid:20) के दौरान िनयोिजत ग(ii)
(iii) कुल [ग(i)+ ग(ii)] ग(iii)
(घ) िन(cid:7)न िलिखत के संबंध म2, अित(cid:23)रG त कम(cid:20)चारी को संद(cid:16) त या संदये उपलिH धय!** क(cid:21) कुल रकम जो धारा
ञञकक अधीन कटौती क(cid:21) हकदार ह,ै-
(i) (ग)(i) म2 िनNदMट अित(cid:23)रG त कम(cid:20)चारी घ(i)¹Hkkx IIµ[k.M 3(i)] Hkkjr dk jkti=k % vlk/kj.k 3
(ii) (ग)(ii) म2 िनNदMट अित(cid:23)रG त कम(cid:20)चारी घ(ii)
(iii) कुल रकम #[घ(i)+ घ(ii)] घ (iii)
(ड.) िन(cid:7)न िलिखत के संबंध म2 अित(cid:23)रG त कम(cid:20)चा(cid:23)रय! को संदये या संद(cid:16) त उपलिH धय! के संदाय के संबंध म2
धारा 80ञञकक के अधीन कटौती के िलए पा1 कुल रकम,-
(i) पूव(cid:20) वष(cid:20) [(घ) (iii) म2 संगिणत रकम का (cid:15)ितशत 30] ड. (i)
(ii) पूव(cid:20) वष(cid:20) का तुरंत पूव(cid:20)वतE वष(cid:20) ड. (ii)
(iii) पूव(cid:20) वष(cid:20) के तुरंत पूव(cid:20)वतE वष(cid:20) के पहले का वष(cid:20) ड. (iii)
(iv) कुल[ ड. (i) + ड. (ii) +ड. (iii)]# ड.(iv)
II (cid:1)कसी नए कारबार क(cid:21) दशा म2, कारबार के (cid:15)थम वष(cid:20)# के दौरान िनयोिजत अित(cid:23)रG त कम(cid:20)चा(cid:23)रय! को संद(cid:16) त या
संदये उपलबिधय!** क(cid:21) रकम का 30 (cid:15)ितशत,
6. (cid:23)ट,प िणयां
(cid:28)(cid:28)(cid:28)(cid:28)टटटट(cid:30)(cid:30)(cid:30)(cid:30)पप पप णणणण::::
1. * “अित(cid:23)रGत कम(cid:20)चारी” से ऐसा कम(cid:20)चारी अिभ(cid:15)ेत ह ैिजसे पूव(cid:20) वष (cid:20)के दौरान िनयोिजत (cid:1)कया गया ह ैऔर िजसके िनयोजन से िनयोजक
(cid:26)ारा पूव(cid:20) वष(cid:20) के अंितम (cid:1)दन को िनयोिजत कम(cid:20)चा(cid:23)रय! क(cid:21) कुल सं? या म2 वृिY #ई है, [कतु इसम2 िन(cid:7) निलिखत सि(cid:7) मिलत नहO ह,ै-
(क) ऐसा कम(cid:20)चारी िजसक(cid:21) कुल उपलिHध यां प]च ीस हजार Cपए (cid:15)ितमास से अिधक ह ;;या
(ख) ऐसा कम(cid:20)चारी िजसके िलए संपूण(cid:20) अिभदाय का कम(cid:20)चारी भिवM य िनिध और (cid:15)क(cid:21)ण(cid:20) उपबंध अिधिनयम, 1952(1952 का 19) के
उपबंध! के अनुसार अिधसूिचत कम(cid:20)चारी प2शन 8 क(cid:21)म के अधीन सरकार (cid:26)ारा संदाय (cid:1)कया जाता ह;ैया
(ग) पूव(cid:20) वष(cid:20) के दौरान दो सौ और चालीस (cid:1)दवस से कम क(cid:21) अविध के िलए (प(cid:23)रधान के िविनमा(cid:20)ण के कारबार म2 लगे (cid:1)कसी िनधा(cid:20)(cid:23)रती क(cid:21)
दशा म2 एक सौ पचास (cid:1)दवस) िनयोिजत कोई कम(cid:20)चारी ;या
(घ) ऐसा कम(cid:20)चारी जो मा(cid:12)य ता (cid:15)ा,त भिवMय िनिध म2 सहभागी नहO ह ै।
2. ** “उपलिHध यां” से (cid:1)कसी कम(cid:20)चारी को उसके िनयोजन के बदले म2 उसे संद(cid:16) त या संदये कोई धनरािश, चाह ेिजस नाम से ^ात हो,
अिभ(cid:15)ेत ह,ै [कतु इसके अंतग(cid:20)त िन(cid:7)न िलिखत सि(cid:7)म िलत नहO ह:ै-
(क) िनयोजक (cid:26)ारा त(cid:16)स मय (cid:15)वृ(cid:16)त (cid:1)कसी िविध के अधीन कम(cid:20)चारी के फायद ेके िलए (cid:1)कसी प2शन िनिध या भिवM य िनिध या (cid:1)कसी अ(cid:12) य
िनिध म2 संद(cid:16)त या संदये कोई अिभदाय; और
(ख) (cid:1)कसी कम(cid:20)चारी को उसक(cid:21) सेवा के पय(cid:20)वसान या अिधव_षता या 8 वै] छया िनवृि(cid:16) त के समय संद(cid:16) त या संदये उपदान, पृथG करण वेतन,
अवकाश नकदीकरण, 8व ै]छ या िनवृि(cid:16)त संबंधी फायद,े प2शन का सरांिशकरण और वैसा ही कोई अ(cid:12) य एकमुP त संदाय ।
3. # रकम म2 खाते म2 दये चैक या पाने वाले के खाते म2 ब;क aाbट या (cid:1)कसी ब;क खाते के माc यम से (cid:1)कसी इलैG dोिनक समाशोधन (cid:15)णाली
(cid:26)ारा या (cid:1)कसी अ(cid:12)य िविहत इलैG dोिनक रीित के माcयम से िभ(cid:12) न संद(cid:29) उपलिHधयां स(cid:7)मिलत नहO होगी ।,”
[अिधसूचना सं. 104/2019/फा.सं.370142/28/2019-टीपीएल]
जावेद अ?तर, िनदेशक ( कर नीित और िवधान)
(cid:28)(cid:28)(cid:28)(cid:28)टटटट(cid:30)(cid:30)(cid:30)(cid:30)पप पप णणणण:::: मूल िनयम भारत के राजप1, असाधारण, भाग II, खंड 3, उपखंड (ii) म2 का.आ. सं. 969(अ), तारीख 26 माच(cid:20), 1962 (cid:26)ारा
(cid:15)कािशत (cid:1)कए गए थे और अिधसूचना सं. सा.का.िन.858(अ), तारीख 18.11.2019 (cid:26)ारा अंितम बार संशोिधत (cid:1)कए गए थे ।4 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 5
(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 c(ii)
preceding year
(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 e(i)
computed in (d)(iii)]
(ii) the immediately preceding year to the e(ii)
previous year
(iii) the year prior to the immediately e(iii)
preceding previous year
(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,#.
6 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 or6 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.