Section 80ddb

Dear CAs,

Hope to get some help here. I am an employee working in Private company. I need to claim relief under section 80DDB for FY 2011-12. I have all the required documents/certificates as prescribed by rules. The point is our employer is not ready to provide deduction under 80DDB to compute my TDS. Instead he is asking me to pay the tax first and claim it from income tax department while filing return. My question is precise:

Q.1 Is my employer correct in denying me relief under section 80DDB while computing my TDS.

Can somebody throw some light on Q.1. Any reference to relevant rules/circulars will be a great help. (relevant to Q.1 and not general information about section 80DDB). I tried googling but could not succeed. I could find lot of information about section 80DDB but no definitive answer to my question Q.1.

Thanks in Advance,

-Habeeb

Provisions of sec 192 apply for TDS on Salaries and according to the provisions for the purpose of determination of amount of Tax at source deductions under chapter VI A are considered and 80DDB is covered u/c VI A

Nope, his contentions are not justified. Make him read this

Para 5.4 Deductions under Chapter VI-A of the Act - The following deductions under Chapter VI-A of the Act are available:

Under section 80DDB, where an assessee who is resident in India has, during the previous year, actually incurred any expenditure on the medical treatment of such disease or ailment as may be specified in rule 11DD made in this behalf by the Board

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2009ITAct/sec_192.htm

Provided that no such deduction shall be allowed unless the assessee furnishes a certificate in such form and from such Authority as may be prescribed. The form is Form 10-I, and the Prescribed Authority is any doctor registered with the Indian Medical Association and holding Post-graduate qualifications.

For the purposes of this section, “dependent” means a person who is not dependent for his support or maintenance on any person other than the assessee.

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Habeeb Syed

Z

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