Standard deduction for salaried income adjusted, with enhanced amount under alternative tax computation and capped allowances retained. Section 16 limits deductions in computing income under the head Salaries to specified items: a Standard Deduction from salary (the lesser of the stated amount or salary, with a higher stated amount where tax is computed under an alternative tax provision), a deduction for an employer granted Entertainment Allowance for Government salaried employees (one fifth of salary or a capped amount, whichever is less), and a deduction for sums paid by the assessee as a tax on employment as defined constitutionally.