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of <h1>Section 16 deductions for salaried income: standard deduction, entertainment allowance limits, and tax-on-employment deduction under Article 276(2)</h1> Section 16 prescribes deductions when computing income chargeable under 'Salaries': a standard deduction of fifty thousand rupees (or the salary amount if less), increased to seventy-five thousand rupees where tax is computed under specified provisions of section 115BAC; a deduction for entertainment allowance granted to government salaried employees equal to one-fifth of salary (excluding allowances/perquisites) or five thousand rupees, whichever is less; and a deduction for any sum paid by the assessee as a tax on employment under clause (2) of article 276 of the Constitution. Other historical clauses are omitted.
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