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Section 80DD Claim

Debashis Aich (138 Points)

19 July 2023

Deduction for dependant claim 125000.00 upload Form 10 IA mandatory for salaried employee ITR1?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (160342 Points)
Replied 19 July 2023

Yes, file Form 10 IA online before filing ITR.

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Musrath Shaik (175 Points)
Replied 20 July 2023

There is a deduction available under Section 10(14) of the Income Tax Act for a salaried individual in respect of the allowances or benefits granted to meet the cost of travel on tour or on transfer, daily charges incurred on the conveyance in performance of duties of an office, or to meet the expenditure on helper.

However, the deduction for dependents that you mentioned (Rs. 1,25,000.00) does not fall under this section. Instead, deductions for dependents are generally claimed under different sections of the Income Tax Act, such as Section 80C, Section 80D, etc., depending on the specific nature of the expenses.

For example, deductions for certain investments (like EPF, PPF, life insurance premium, etc.) are claimed under Section 80C, while deductions for medical insurance premiums are claimed under Section 80D.

If you have dependent family members and you are eligible to claim deductions for them, you should refer to the relevant sections in the Income Tax Act and file the appropriate forms accordingly. As a salaried employee, if you are using ITR-1 (Sahaj) to file your income tax return, you can claim certain deductions under Section 80C and 80D within ITR-1 itself, without the need to upload additional Form 10 IA.

For further more detailed information on this topic visit: Deductions under Section 80CCD of Income Tax

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