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        F. Acts / Amendment Acts

        Section 5 - Amendment of section 16

        Finance (No. 2) Act, 1980
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Section 16 amendment clarifies deduction treatment for employment-related expenditure and allowances, changing wording and scope. Amendment modifies the treatment of employment-related expenses and allowances by altering wording to treat them as deductions: clause (i) substitutes 'a deduction of' for existing phrasing and omits the words 'derived from such employment,' while clause (ii) substitutes 'a deduction in respect of any allowance' for the prior wording.
                          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.

                              Section 16 amendment clarifies deduction treatment for employment-related expenditure and allowances, changing wording and scope.

                              Amendment modifies the treatment of employment-related expenses and allowances by altering wording to treat them as deductions: clause (i) substitutes "a deduction of" for existing phrasing and omits the words "derived from such employment," while clause (ii) substitutes "a deduction in respect of any allowance" for the prior wording.


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