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allowability of 80DDB UNDER employer TDS provisions

This query is : Resolved 

01 February 2011 Sir,
Is Medical expencess paid by employee for his self and his family members are allowable as diduction under 80DDB during TDS provisions,(or) allowable under self assessment only?

01 February 2011 You rquery is not clear. Please write clearly.

Medical expenses paid by the employer to employee is an deductible expenditure in the hands of employer u/s 37 of the IT Act

01 February 2011 Section 80DDB is not mentioned in CIRCULAR NO.1/2010 F.No.275/192/2009IT(B)], hence an employer, should, safely, not consider this section at the time of TDS calculation.


01 February 2011 Instead, this can be claimed by the person at the time of self assessment.

01 February 2011 thank you, pls give a reffered book for cost accounting(ICWAI-INTER)



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