Deduction section 89ddb

Do you have a relevant certificate from Medical authorities certifying the disability that is the pre-requisite if yes than the proof of the amount that you have spent on your relative would be required or the premium receipt on the Insurance for such relative is needed.

These should suffice and the Company shall accept it while calculating your tax liability. As if the deduction is allowed in the TDS computed by the company that is easier as claiming seperately would require you first to pay the taxes without considering this deduction and then claiming again refund from IT department.

The reluctance of accounts department may be due to non submission of the proper disability certificates by you as the company would be held responsible for incorrect deduction allowed basis a incorrect disability certificate. 

Kindly look into the attachment.

"Provided that no such deduction shall be allowed unless the assessee furnishes with the return of income, a certificate in such form, as may be prescribed³⁵, from a neurologist, an oncologist, a urologist, a haematologist, an immunologist or such other specialist, as may be prescribed³⁵, working in a Government hospital :"

Hope this clarifies.

Some of the employers do ask the employees to claim relief under sections like 80DDB, 80G while filing return.

Some of the employers provide self help portals, at which employee submits forms on line, and forward hard copies, and these portals are managed by third party arrangements. The task of the vendor support is only to match the soft copy with the hard copy.

If your employer has advised you, you may adhere to it.

Thanks to Mr.Sanjeev and Mr. Doab for replies.

To Mr. Sanjeev:  The points you raised regarding submitting certificates etc arise when accounts people say they can provide deduction in TDS.  When  I asked them about section 80DDB   They gave one line reply that "please claim while filing returns".  I don't know how to counter them..

To Mr. Doab:  The documnet you provided is very informative. Thanks for it.    The document says  "the assessee shall be allowed deduction....."  Since I am an employee and pay TDS  can this be interprated as "the assessee shall be allowed deduction by employer"  

All points regarding 80DDB are clear to me except that can I insisit my employer to provide relief under 80DDB (after providing all required documents to his satisfaction) or not.

Thanks in Advance,

-Habeeb

You may quote the relevant section and provisions and mention that the provisions allow it, and thus impress upon the concerned personnel in HR/personnel/admin/accts, handling this matter, that you have all the requisite documents ( name them) and that company should accept the documents and allow relief. The other route is inconvenient as you have to bear the financial burden of first depositing the tax and then claim refund and you are facing financial constraints.

You may escalate it to HR Head and still if they do not concur with you, you may claim relief while filing return.

All depends upon your ability to reason and employer’s willingness.

Where an assessee who is resident in India has, during the previous year, actually incurred any expenditure for the medical treatment of such disease or ailment as may be specified in the rules made in this behalf by the Board - (a) For himself or a dependant relative, in case the assessee is an individual; or

(b) For any member of a Hindu undivided family, in case the assessee is a Hindu undivided family, the assessee shall be allowed a deduction of a sum of fifteen thousand rupees in respect of that previous year in which such expenditure was incurred :

Provided that no such deduction shall be allowed unless the assessee furnishes a certificate in such form and from such authority as may be prescribed.

Provided further that the deduction under this section shall be reduced by the amount received, if any, under an insurance from an insurer for the medical treatment of the person referred to in clause (a) or clause (b) : 

Provided also that where the expenditure incurred is in respect of the assessee or his dependant relative or any member of a Hindu undivided family of the assessee and who is a senior citizen, the provisions of this section shall have effect as if for the words "forty thousand rupees", the words "sixty thousand rupees" had been substituted.

Explanation : For the purposes of this section, "dependant" means a person who is not dependant for his support or maintenance on any person other than the assesse