Sir DDO means Drawing and Disbursing officer,this term is used in state govt offices for head of the office.... you can also read it as employer .....i want to know whether an employer can deny deductions claimed by an employee u/s 80G by asking him to claim the same while filing ITR ??
if yes then kindly provide relevant rule or circular also.
As per section 192[2B] Where an assessee who receives any income chargeable under the head "Salaries" has, in addition, any income chargeable under any other head of income [not being a loss under any such head other than the loss under the head "Income from house property"] for the same financial year, he may send to the person responsible for making the payment referred to in sub-section [1] the particulars ofโ [a] such other income and of any tax deducted thereon under any other provision of this Chapter; [b] the loss, if any, under the head "Income from house property".
As per the above section, the employee can give the details of any other income, tds thereon and house property loss(if any). The employer is not required to grant deduction 80G deduction while calculating tds as per section 192.