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
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.
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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