Deductions from salaries
Deductions from salaries.
16. The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely :—
| (i) | [***] | |
| (ia) | a deduction of fifty thousand rupees or the amount of the salary, whichever is less: | |
| 6[Provided that in a case where income-tax is computed under clause (ii) 6a[or clause (iii)] of sub-section (1A) of section 115BAC, the provisions of this clause shall have effect as if for the words "fifty thousand rupees", the words "seventy-five thousand rupees" had been substituted;] | ||
| (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; | |
| (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 of the Constitution, leviable by or under any law. | |
| (iv) | [***] | |
| (v) | [***] |