https://www.taxtmi.com/acts?id=3527 Section 16 limits deductions in computing income under the head Salaries to specified items: a Standard Deduction from salary (the lesser of the stated amount or salary, with a higher stated amount where tax is computed under an alternative tax provision), a deduction for an employer granted Entertainment Allowance for Government salaried employees (one fifth of salary or a capped amount, whichever is less), and a deduction for sums paid by the assessee as a tax on employment as defined constitutionally. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 Aug 2025 13:22:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3527 Section 16 limits deductions in computing income under the head Salaries to specified items: a Standard Deduction from salary (the lesser of the stated amount or salary, with a higher stated amount where tax is computed under an alternative tax provision), a deduction for an employer granted Entertainment Allowance for Government salaried employees (one fifth of salary or a capped amount, whichever is less), and a deduction for sums paid by the assessee as a tax on employment as defined constitutionally. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3527