Deductions from salaries
Deductions from salaries.
9416. The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely :—
(i) 95[***]
96[(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;]
97[(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 27698 of the Constitution, leviable by or under any law.]
(iv) 99[***]
(v) 1[***]