Deduction from salary allows a fixed deduction or up to the salary amount, applied to recent assessment years. The amendment inserts clause (ia) into section 16 to allow a deduction of forty thousand rupees or the amount of the salary, whichever is less, when computing income chargeable under the head 'Salaries', effective from the commencement of the fiscal year beginning 1st April, 2019 and applying to the relevant assessment year and subsequent years.