Form 10DA

Relevant Statute

• Section 44AB and Section 80JJAA of the Income-tax Act 1961
• Rule 19AB of the Income-tax Rules, 1962

Legal Provision

• This e-Form is relevant for an assessee to whom section 44AB applies, i.e., to whom tax audit is applicable, and such assessee’s gross total income includes any profits and gains derived from business.
• The deduction shall be allowed, inter alia, only if such assessee furnishes the audit report of the Chartered Accountant (CA) in Form No. 10DA certifying that the deduction in respect of additional employee cost has been correctly claimed in accordance with the provisions of section 80JJAA.

Applicable For:

• Assessees who are required to get their accounts auditedunder Section 44AB, and claimed deduction for additional employee costs under Section 80JJAA.

Pre-requisite While Filing the Form

• Not applicable

Due Date

• One month before the due datefor filing the return of income under Section 139(1).

How to file it

• Form No. 10DA is to be filed online at https://www.incometax.gov.in/iec/foportal/