Section 80 DDB Deduction by Employer

[Siraj Shaikh]

In my earlier employment, deduction under 80DDB was allowed against the production of certificate in Form 10-I. But, no where in Section 80DDB or Rule 11DD, it is mentioned that dedcution can be allowed by employer.

Can someone advice me about the allow ability of deduction by EMPLOYER in the light of the relevant laws.

[CAGOPALJI AGRAWAL]

Deduction u/s 80DDB is not allowed as per circular issued on section 192 each year by the Board. Hence employer can not allow this deduction.

[Siraj Shaikh]

Employer has agreed to give deduction provided, all the medical bills are submitted to him.

[CAGOPALJI AGRAWAL]

It is good for you, sir.

AI Summary

Medical deduction under 80DDB cannot be allowed through payroll; employers should not grant it absent statutory authorization. Whether an employer may permit a medical treatment deduction under 80DDB through payroll: administrative instructions tied to payroll withholding (section 192 guidance) prohibit employers from allowing or computing the 80DDB deduction in salary processing, though some employers may in practice accept medical bills and grant the deduction absent formal authorization.