Who shall file Form 10DA?
Every assessee earning business income and liable for a tax audit is eligible to claim a deduction under section 80JJAA for additional employee costs. The deduction shall be allowed for 30% of the additional employee cost in three assessment years. To claim such deduction, the assessee is required to furnish the report of an accountant electronically in Form 10DA.
What is the due date to file Form 10DA?
Form 10DA must be furnished one month before the due date of return filing under Section 139(1) for the relevant assessment year.
How to file Form 10DA?
Form 10DA shall be filed electronically through the e-filing portal under digital signature where a person is required to furnish return of income electronically under digital signature. In any other case, the statement shall be furnished electronically through Electronic Verification Code (EVC).