Salary deductions cover professional tax, entertainment allowance, and employment tax paid under the tax law framework.

Deductions from salary income include the entire amount of tax on employment paid under article 276(2) of the Constitution. The salary deduction framework also covers entertainment allowance for Central and State Government employees, subject to the prescribed ceiling, and professional tax, which is deductible only when paid. If professional tax is paid by the employee it is deducted from gross salary, while tax paid by the employer is treated as a perquisite included in gross salary before deduction is claimed.

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