80DDB and TDS

This query is : Resolved 

15 January 2011 Sir, while computing amount on which tax to be deducted by employer u/s 192 ( unlike deduction u/s 80C) deduction u/s 80DDB can not be claimed. and we have to claim the same while filing return..
Can you tell me where this provision is mentioned , means any circular or Notification ..
Thanks

15 January 2011 Since there is no mention of section section 80DDB in the below circular :
CIRCULAR NO. 1/2010 [F. NO. 275/192/2009 IT(B)], DATED 11-1-2010

It can be safely assumed that the employer need not give benefit of this section while calculating TDS.

15 January 2011 thanks sir

08 October 2021 Yes, assessee need to take the deduction while filing return.


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