CBDT Amends IT Rule 19AB/ Form 10DA for claiming Deduction u/s 80JJAA

CBDT Amends Income Tax Rule 19AB/ Form 10DA for claiming Deduction under Section 80JJAA; Notifies  Income-tax ( 6th Amendment), Rules, 2017 applicable w.e.f. 1 Apr. 2017

CBDT has notified the Income-tax (6th Amendment), Rules, 2017 to amend Rule 19AB and Format of Report of an Accountant in Form No. 10DA for  claiming deduction under section 80JJAA, applicable w.e.f. 1 Apr. 2017, as under:

CBDT Notification No. 26/2017 Income Tax dt. 3 Apr. 2017

G.S.R. 325(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. (1) These rules may be called the Income-tax ( 6th Amendment), Rules, 2017. (2) They shall come into force from the 1st day of April,2017.

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:-


[See rule 19AB]

Report under section 80JJAA of the Income-tax Act, 1961

(…contd… please refer attachment for full format)

Note: The principal rules were published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), vide notification number S.O. 969(E), dated the, 26th March, 1962 and were last amended vide notification number G.S.R.No.318(E) dated the 31st March, 2017.

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