bujjulu (e-TDS + IT return filer Hyderabad) (731 Points)
22 February 2018An teacher of a Govt. school receives NIL amount towards transport allowance.
While calculating TDS liability for the year , teachers claimed Transport allowance of 19200/-
But the head of the institution DID NOT ALLOW such claim. ( as he opined that the exemptions can be claimed only against the corresponding amounts received by the teachers from school )
Is he correct...?
bujjulu
(e-TDS + IT return filer Hyderabad)
(731 Points)
Replied 22 February 2018
Then, it 
may mean the employee cannot claim while filing the return also.
bujjulu
(e-TDS + IT return filer Hyderabad)
(731 Points)
Replied 22 February 2018
If that school head argument is correct - what about exemption of exemption of preventive medical check up exemptin of 5000.
Is that also not allowed OR to be claimed only while filing the return.
How many employers give any amount for preventive check up.
------can they disallow this also as they are not disbursing any amount under the head of preventive health check up.
agains doesn't it mean the school is disallowing which law allows to claim..!!!
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178226 Points)
Replied 22 February 2018
Section 80D is separate deduction under chapter VI A, not anyway connected with employer.
Allowance like transportation, medical etc. are paid extra by employer. If it is paid it can be claimed u/s. 10; otherwise cannot be claimed.
CAclubindia
