Sec 80DDB- Deduction

Benny Thadathil (CDM) (317 Points)

15 January 2011  

Hi,

Can an employer give the tax deduction benefit u/s 80DDB to the employees- as per the Section-

"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"

 

Does this mean- assessee to submit the relevant document along with the his/her personal return.