Where to show the deduction u/s 80U and u/s 80DDB in annexure-ii of 24Q
This query is : Resolved
08 May 2021
Dear Sir,
Please guide me how to show the deduction in Annexure-II of 24Q RPU for deduction u/s 80U and u/s 80DDB. No specific column are there for the said deductions. Please guide
Please guide me how to show the deduction in Annexure-II of 24Q RPU for deduction u/s 80U and u/s 80DDB. No specific column are there for the said deductions. Please guide
11 July 2024
When filing Annexure-II of Form 24Q using the RPU (Return Preparation Utility) for TDS (Tax Deducted at Source), there are no specific columns dedicated to deductions under sections 80U (for disability) and 80DDB (for specified diseases). However, you can provide these details in the 'Remarks' column or by adding an additional 'Deductions' column in your reporting. Here’s a step-by-step guide on how you can handle these deductions:
1. **Identify Deductions under Sections 80U and 80DDB**:
- **Section 80U**: This section pertains to deductions available to an individual who is certified as a person with a disability.
- **Section 80DDB**: This section allows deductions for medical treatment of specified diseases for self or dependents.
2. **Determine Reporting Format**:
- Since there is no specific column for these deductions in Annexure-II of Form 24Q RPU, you will need to incorporate them under the relevant employee’s details.
- Consider using the 'Remarks' column to specify the nature of deduction (80U or 80DDB) and the amount.
3. **Steps to Report**:
- Use the RPU tool provided by NSDL for Form 24Q.
- Enter employee details as usual.
- In the 'Deduction' section or 'Remarks' column, mention:
- "Deduction u/s 80U - [amount]" for disability-related deductions.
- "Deduction u/s 80DDB - [amount]" for deductions related to specified diseases.
- Ensure that the total taxable income after these deductions is accurately reflected in the appropriate fields.
4. **Validation and Submission**:
- After entering all relevant details, validate the data using the RPU validation feature.
- Generate the FVU (File Validation Utility) file after successful validation.
- Submit the FVU file to the TIN-NSDL portal or upload it as per your filing requirements.
5. **Documentation**:
- Maintain supporting documentation for deductions claimed under sections 80U and 80DDB, including certificates and medical reports as required.
6. **Consultation**:
- If you have specific queries or uncertainties, consider consulting with a tax professional or your payroll department for guidance tailored to your organization’s needs.
By following these steps, you can ensure that deductions under sections 80U and 80DDB are appropriately reported in Annexure-II of Form 24Q using the RPU tool. Always verify current guidelines and updates from the Income Tax Department to stay compliant with regulations.
1. **Identify Deductions under Sections 80U and 80DDB**:
- **Section 80U**: This section pertains to deductions available to an individual who is certified as a person with a disability.
- **Section 80DDB**: This section allows deductions for medical treatment of specified diseases for self or dependents.
2. **Determine Reporting Format**:
- Since there is no specific column for these deductions in Annexure-II of Form 24Q RPU, you will need to incorporate them under the relevant employee’s details.
- Consider using the 'Remarks' column to specify the nature of deduction (80U or 80DDB) and the amount.
3. **Steps to Report**:
- Use the RPU tool provided by NSDL for Form 24Q.
- Enter employee details as usual.
- In the 'Deduction' section or 'Remarks' column, mention:
- "Deduction u/s 80U - [amount]" for disability-related deductions.
- "Deduction u/s 80DDB - [amount]" for deductions related to specified diseases.
- Ensure that the total taxable income after these deductions is accurately reflected in the appropriate fields.
4. **Validation and Submission**:
- After entering all relevant details, validate the data using the RPU validation feature.
- Generate the FVU (File Validation Utility) file after successful validation.
- Submit the FVU file to the TIN-NSDL portal or upload it as per your filing requirements.
5. **Documentation**:
- Maintain supporting documentation for deductions claimed under sections 80U and 80DDB, including certificates and medical reports as required.
6. **Consultation**:
- If you have specific queries or uncertainties, consider consulting with a tax professional or your payroll department for guidance tailored to your organization’s needs.
By following these steps, you can ensure that deductions under sections 80U and 80DDB are appropriately reported in Annexure-II of Form 24Q using the RPU tool. Always verify current guidelines and updates from the Income Tax Department to stay compliant with regulations.
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