Deduction of tax at source from salaries u/s. 192 of the Income-tax Act, 1961-Relief u/s. 80U in the case of totally blind or physically handicapped resident individuals- Allowance of
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Disability deduction entitlement allows employers to reduce salary tax deduction when certificate produced by tax officer. An employer may allow the disability deduction against salary for TDS purposes where an eligible resident produces a certificate issued by the Income-tax Officer authorising such deduction; the certificate is issued to the employer on the employee's request after assessment and remains effective until withdrawn or until the employee leaves that employer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disability deduction entitlement allows employers to reduce salary tax deduction when certificate produced by tax officer.
An employer may allow the disability deduction against salary for TDS purposes where an eligible resident produces a certificate issued by the Income-tax Officer authorising such deduction; the certificate is issued to the employer on the employee's request after assessment and remains effective until withdrawn or until the employee leaves that employer.
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