Deductions from salaries
Deductions from salaries.
12 16. The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely :—
(i ) 13[***]
14[( ii) a deduction in respect of any allowance in the nature of an entertainment allowance specifically granted by an employer to the assessee who is in receipt of a salary from the Government, a sum equal to one-fifth of his salary (exclusive of any allowance, benefit or other perquisite) or five thousand rupees, whichever is less;]
15[( iii) a deduction of any sum paid by the assessee on account of a tax on employment within the meaning of clause (2) of article 276 16 of the Constitution, leviable by or under any law.]
(iv ) 17[***]
(v ) 18[***]