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<h1>Income Tax Act Section 16 Amended: Revised Salary Deduction Limits for Individuals and Women Effective April 1, 1997.</h1> Section 16 of the Income-tax Act is amended effective April 1, 1997, to revise the deduction clauses for salaried individuals. For those with a salary income not exceeding sixty thousand rupees, a deduction of either thirty-three and one-third percent of the salary or eighteen thousand rupees, whichever is less, is allowed. For others, the deduction is thirty-three and one-third percent of the salary or fifteen thousand rupees, whichever is less. For women with an income not exceeding seventy-five thousand rupees, the deduction limit is increased to eighteen thousand rupees. Deductions apply to the aggregate salary from multiple employers but cannot exceed specified limits.