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<h1>Assessee cannot claim separate deductions under Income-tax Act for salary from multiple employers exceeding limit.</h1> The High Court of Madhya Pradesh held that the assessee could not claim separate deductions under section 16 of the Income-tax Act for salary from three ... Salary, Standard Deduction The High Court of Madhya Pradesh ruled that the assessee was not entitled to separate deductions under section 16 of the Income-tax Act for salary received from three employers, as the total deductions allowed exceeded Rs. 3,500. The court cited an amendment to section 16 that clarified deductions should be based on aggregate salary and not exceed the specified amount. The court's decision was against the assessee, with each party bearing their own costs.