15 January 2011
Sir, while computing amount on which tax to be deducted by employer u/s 192 ( unlike deduction u/s 80C) deduction u/s 80DDB can not be claimed. and we have to claim the same while filing return.. Can you tell me where this provision is mentioned , means any circular or Notification .. Thanks
15 January 2011
Since there is no mention of section section 80DDB in the below circular : CIRCULAR NO. 1/2010 [F. NO. 275/192/2009 IT(B)], DATED 11-1-2010
It can be safely assumed that the employer need not give benefit of this section while calculating TDS.