Salary deduction limit revised: percentage-based allowance with an alternative fixed cap for salaried taxpayers. Amendment to section 16 substitutes clause (i) to prescribe a salary deduction computed either as a percentage of salary or a fixed cap, whichever is lower, thereby fixing the operative ceiling for the deduction and altering the basis and method by which salaried taxpayers claim the relevant deduction under section 16, effective from the commencement of the fiscal year stated in the amendment.