1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Government Employees: Deduction for Entertainment Allowance and Professional Tax Under Income Tax Act Sections 16(ii) and 16(iii) Explained.</h1> Section 16(ii) of the Income Tax Act allows a deduction for entertainment allowance to government employees, limited to the least of 5,000, 20% of salary (excluding allowances and benefits), or the actual allowance received. This allowance is added to gross salary, and then the deduction is applied. Section 16(iii) addresses professional tax: if paid by the employee, it is deductible from gross salary; if paid by the employer, it is added as a perquisite before deduction. Unpaid professional tax is not deductible.
TaxTMI 
TaxTMI 
