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8OG deduction by DDO/employer

Anurag (20 Points)

19 May 2022

1.Is DDO authorised to grant deduction to it's employees related to sec 80g ??

2.Can a DDO deny deductions claimed by a employee u/s 80g by asking him to claim the same while filing ITR ??

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10 Replies

sabyasachi mukherjee (26039 Points)
Replied 20 May 2022

What is do?

1 Like

Anurag (20 Points)
Replied 20 May 2022

Sir DDO means Drawing and Disbursing officer,this term is used in state govt offices for head of the office.... you can also read it as employer .....i want to know whether an employer can deny deductions claimed by an employee u/s 80G by asking him to claim the same while filing ITR ??

if yes then kindly provide relevant rule or circular also.

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 20 May 2022

Employer can't do like that .

It's Employer responsibility to collect declaration from employees and take all eligible deductions as submitted by employee.

It's very wrong to say , claim the deduction while Filing ITR being an employer

Anurag (20 Points)
Replied 20 May 2022

Sir sometimes the employer may have some doubts regarding genuineness of the claim specifically u/s 80G.....

Eswar Reddy S (CFO- at NHTF) (58213 Points)
Replied 20 May 2022

Provide your bank statement for proof of payment for donation along with donation receipt given by donee

1 Like

Anurag (20 Points)
Replied 20 May 2022

Ok sir....bank statement can do the certification work....thanks alot sir

Kev Men (756 Points)
Replied 20 May 2022

As per section 192[2B] Where an assessee who receives any income chargeable under the head "Salaries" has, in addition, any income chargeable under any other head of income [not being a loss under any such head other than the loss under the head "Income from house property"] for the same financial year, he may send to the person responsible for making the payment referred to in sub-section [1] the particulars of—
[a] such other income and of any tax deducted thereon under any other provision of this Chapter;
[b] the loss, if any, under the head "Income from house property".

As per the above section, the employee can give the details of any other income, tds thereon and house property loss(if any). The employer is not required to grant deduction 80G deduction while calculating tds as per section 192.