30 December 2013
PLEASE CLARIFY WHETHER THE DIRECT DEDUCTION OF AMOUNT U/S 80DDB CAN BE ALLOWED BY THE EMPLOYER FROM THE TDS AMOUNT CALCULATION IN THE INCOME TAX STATEMENT SUBMITTED BY THE ASSESSEE
But following additional documentation is to be ensured
1) The deduction shall be restricted to actual amount spent (subject to ceiling Rs. 60,000 for Sr Citizen and RS. 40,000 for Non-Senior Citizen
2) Form 10I has to be obtained from the claimant. The form has to be duly certified by a Municipal Doctor which should necessarily quote his registration no and
3) The deduction is only allowable in respect of diseases mentioned in the section
30 December 2013
The employer can consider 8ODDB claim of the employee while deducting income tax at source after ensuring the employee furnishes a certificate in Form 10-I from a neurologist, an oncologist, a urologist,nephrologist, haematologist, an immunologist or such other specialist as mentioned in Rule 11DD. Ref:- CBDT Circular 8/2013.