Deduction for tax on employment permitted by amendment to Section 16, allowing amounts paid under employment tax to be deducted. The amendment removes the proviso to clause (i), renames 'Explanation 1' as 'Explanation', omits 'Explanation 2', and inserts a new clause permitting a deduction for any sum paid by the assessee on account of a tax on employment as defined in clause (2) of article 276 of the Constitution, leviable by or under any law.