https://www.taxtmi.com/manuals?id=876 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. en-us Fri, 07 Aug 2015 14:51:00 +0530 Wed, 25 Mar 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=876 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. Manuals Income Tax Fri, 07 Aug 2015 14:51:00 +0530 https://www.taxtmi.com/manuals?id=876