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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction cap for salary established, restricting allowable deduction to a fixed amount or the employee's salary, whichever is less.</h1> The amendment inserts a new clause providing a deduction for salaried taxpayers equal to a fixed monetary amount or the amount of the salary, whichever is less, thereby capping the deductible sum available from salary income and operating as a distinct statutory deduction.

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