Standard deduction for salary applies to all employees and pensioners, limited to the lower of deduction or salary/pension. Standard deduction is available for computing income under the head salaries and applies to all classes of employees regardless of employer, and to pensioners. The deduction is limited to the lower of the prescribed standard deduction and the amount of salary or pension. The deduction is available only where pension is chargeable under the head salaries and not where pension is chargeable under income from other sources.