TDS & 80G

Hi pushparaj, there seems no base for denial... I mean, when ITA authority allows it, then why can or should any employer deny for the same???

But anywz, i'm not sure, as i dont have any idea regarding the same... Though, my simple understanding says it should not be denied

Dear Pushparaj,

As per Circular : No. 9/2008, dated 29-9-2008, following contributions u/s 80G can be considered for TDS purposes -

Yes, relief on TDS cant be denied, if it is provided by ITA.

Amir has given the rest. So, its ok now, I think.

I agree with ameer.

That is correct reference.

to certain donations it is to be deducted

Circular No. 1/2010 [F. No. 275/192/2009 IT(B)], dated 11-1-2010

 Section 80G provides for deductions on account of donation made to various funds, charitable organizations etc. Generally no deduction should be allowed by the D.D.O. from the salary income in respect of any donations made for charitable purposes. The tax relief on such donations as admissible under section 80G of the Act, will have to be claimed by the taxpayer in the return of income. However in cases where employees make donations to the Prime Ministers National Relief Fund, the Chief Ministers Relief Fund or the Lieutenant Governors Relief Fund through their respective employers, it is not possible for such funds to issue separate certificate to every such employee in respect of donations made to such funds as contributions made to these funds are in the form of a consolidated cheque. An employee who makes donations towards these funds is eligible to claim deduction under section 80G. It is, hereby, clarified that the claim in respect of such donations as indicated above will be admissible under section 80G on the basis of the certificate issued by the Drawing and Disbursing Officer (DDO)/Employer in this behalf - Circular No. 2/2005, dated 12-1-2005.

Hi, in My view Sir You can clearly get avail the deductions under 80 G before paying TDS. The donation made to Approved charitable trust can be deducted upto 50% of amount paid or admissble limit which ever is less. Then calculate Nnet Taxable Income from Salary. Find out the TDS tobe paid

Shri G.K.Pushparaj has himself answered his own question.Yes the DDO(Drawing & Disbursing Officer) can allow relief if the donation is made to the Institutions mentioned by Mr. Amir. In respect of donations made to other Institutions the relief will be allowed by the competent Incomtax Authorities and not by the DDO.