Deduction for salary revised: slab-based caps now determine allowable salary deductions under amended tax provisions.

Amendment of section 16 substitutes clause (i) to provide slab-based deductions from salary: a deduction equal to one-third of salary or a specified fixed sum, whichever is less, for incomes not exceeding a lower threshold; and a fixed deduction for incomes exceeding that threshold but not exceeding a higher threshold; deduction computed on aggregate salary where paid by multiple employers and limited to the amounts specified.

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