Section 80ddb direct deduction o tds

This query is : Resolved 

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

30 December 2013 Yes. You can deduct it in form 16 for computing taxable income

30 December 2013 Yes it is feasible.

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

Regards


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.



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