G.K.Pushparaj (Auditor) (74 Points)
23 February 2010i want to know that deduction u/s 80G for donation made to trusts (Who got approved) is allowed in calculation of TDS on salary......... some employers says deduction of donation to central or state govt fund is only allowable ......... in TDS calculation ........ which one is true
CA Dhiraj Ramchandani
(CA, M. com)
(10823 Points)
Replied 23 February 2010
Hi pushparaj, there seems no base for denial... I mean, when ITA authority allows it, then why can or should any employer deny for the same???
But anywz, i'm not sure, as i dont have any idea regarding the same... Though, my simple understanding says it should not be denied
Amir
(Learner)
(4016 Points)
Replied 23 February 2010
Dear Pushparaj,
As per Circular : No. 9/2008, dated 29-9-2008, following contributions u/s 80G can be considered for TDS purposes -
National Defence Fund
100%
Jawaharlal Nehru Memorial Fund
50%
Prime Minister’s Drought Relief Fund
50%
National Children’s Fund
50%
Indira Gandhi Memorial Trust
50%
Rajiv Gandhi Foundation
50%
Prime Minister’s National Relief Fund
100%
Prime Minister’s Armenia Earthquake
Relief Fund
100%
Africa (Public Contributions-India) Fund
100%
See section 80G
National Foundation for Communal Harmony
100%
Chief Minister’s Earthquake Relief Fund, Maharashtra
100%
National Blood Transfusion Council
100%
State Blood Transfusion Council
100%
Army Central Welfare Fund
100%
Indian Naval Benevolent Fund
100%
Air Force Central Welfare Fund
100%
APCM Cyclone Relief Fund, 1996
100%
National Illness Assistance Fund
100%
Chief Minister's Relief Fund
100%
University/Educational Institutions approved by prescribed authority
100%
National Sports Fund
100%
National Cultural Fund
100%
CA. Abhishek K. Pandey
(Manager (Advance))
(901 Points)
Replied 23 February 2010
Yes, relief on TDS cant be denied, if it is provided by ITA.
Amir has given the rest. So, its ok now, I think.
Satish Makam
(Asst. Manager - Accounts)
(294 Points)
Replied 23 February 2010
I agree with ameer.
That is correct reference.
to certain donations it is to be deducted
G.K.Pushparaj
(Auditor)
(74 Points)
Replied 23 February 2010
Circular No. 1/2010 [F. No. 275/192/2009 IT(B)], dated 11-1-2010
Sreejesh V K
(ICMA Final Student)
(147 Points)
Replied 23 February 2010
Hi, in My view Sir You can clearly get avail the deductions under 80 G before paying TDS. The donation made to Approved charitable trust can be deducted upto 50% of amount paid or admissble limit which ever is less. Then calculate Nnet Taxable Income from Salary. Find out the TDS tobe paid
S. KARMAKAR
(Senior Accounts Officer)
(30 Points)
Replied 02 March 2010
Shri G.K.Pushparaj has himself answered his own question.Yes the DDO(Drawing & Disbursing Officer) can allow relief if the donation is made to the Institutions mentioned by Mr. Amir. In respect of donations made to other Institutions the relief will be allowed by the competent Incomtax Authorities and not by the DDO.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
CAclubindia
