https://www.taxtmi.com/caselaws?id=23406 Standard deduction under section 16(i) is not separately available against salaries received from each employer. Explanation 1, inserted by the Taxation Laws (Amendment) Act, 1984 with retrospective effect from 1 April 1975, requires the deduction to be computed with reference to the aggregate salary due from, paid by, or allowed by more than one employer, and it cannot exceed the statutory limit under the clause. The effect is that an assessee with multiple employers is entitled to only one consolidated deduction on total salary, rather than separate deductions for each employment. en-us Wed, 01 Feb 1989 00:00:00 +0530 Sat, 19 Dec 2009 10:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23406 Standard deduction under section 16(i) is not separately available against salaries received from each employer. Explanation 1, inserted by the Taxation Laws (Amendment) Act, 1984 with retrospective effect from 1 April 1975, requires the deduction to be computed with reference to the aggregate salary due from, paid by, or allowed by more than one employer, and it cannot exceed the statutory limit under the clause. The effect is that an assessee with multiple employers is entitled to only one consolidated deduction on total salary, rather than separate deductions for each employment. Case-Laws Income Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23406