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5. Circular No. 9/2003 dated 18.11.2003 explains the method of calculation of TDS Under Section 192 the circular is very exhaustive and it explains how the salary is to be computed, which additional incomes can be included, which losses can be considered by the DDO etc. If there was any doubt, the DDO should have got a clarification from the department which is freely available. Various deductions, which could be considered by the DDO, have been dealt with elaborately at para 5.4 of the said circular. The deductions that could be allowed are 80CCC, 80CCD, 80D, 80DD, 80E, 80L, 80G, 80GG and 80U. Sub para (6) of para 5.4 of the circular makes a clear mention that no deduction Under Section 800 shall be allowed by the DDO from the salary income in respect of any donations made for charitable purposes. (Other than to the institutions mentioned in the circular). In the instant case, the Assessing Officer has considered the deductions claimed under Section 80G and 80GGA a inadmissible.