CLAIMING SEC 80GGC DONATION

This query is : Resolved

(Querist)
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03 February 2020 RESPECTED SIR
OUR ONE EMPLOYEE HAS DECLARED DONATION UNDER SECTION 80GGC FOR CLAIMING DEDUCTION .
OUR CONCERN IS WHETHER WE CAN CONSIDER THE SAME WHILE CALCULATING TDS ON SALARY OR NOT ?
.PLEASE REPLY FAST .

Ca Neha Jain

Ca Neha Jain (Expert)
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03 February 2020 Yes you can consider the contribution. Make sure it is not done in cash or kind.

CA jignesh daiya

CA jignesh daiya

(Querist)
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03 February 2020 how to show it in form 16 ?
please reply for the same .

Ca Neha Jain

Ca Neha Jain (Expert)
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04 February 2020 Show it in form 16 under chapter via deductions with the gross and qualifying amount. Make sure to collect the deposit receipt from the employee, which should contain the name and address of the employee mentioned in it.

Guest

Guest (Expert)

04 February 2020 80GGC deductions are not given to the employees for TDS calculation.
As per CBDT circulars on TDS on salaries, only specified list of deductions are allowed for the tax deduction and 80GGC is not one of them.

Source: CIRCULAR NO 01 /2019, 1st January 2019 pg. 33 ("...computing the taxable income of the employee, the following deductions under Chapter VI-A ... are to be allowed ...")

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