Section 80ddb

Habeeb Syed (Scientist) (36 Points)

21 December 2011  

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