Sec 80DDB- Deduction

"Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed⁷², from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed⁷², working in a Government hospital"

You can not claim deduction u/s 80DDB from your employer and get less TDS deducted , you have to claim the same separately awhile filing return of income along with certificate as you specified 

Hi,

The employee can claim deduction by submitting the form 10-I while submitting the proofs itself.

Regards,

Periaswamy K

With the return of income no document is required to be filed as per the new scheme. 

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Requirement to file any documents, reports, certificates etc...with the return should be taken by us as , whenever the AO demands any of these, we have to produce the same before him.

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If the employer obtains Form 10I from the employee, and deduct tax after considering  deduction U/s 80DDB, then this should be considered as proper compliance by the employer and employee both. 

Originally posted by : Manmohan
	You can not claim deduction u/s 80DDB from your employer and get less TDS deducted , you have to claim the same separately awhile filing return of income along with certificate as you specified

The reason of not allowing 80DDB while computing TDS is Since there is no mention of section section 80DDB in the 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.

Where is noted that employer can’t give the deduction of 80DDB? Please any link, circular etc. and how can a employer decide to remove this benefit.

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