https://www.taxtmi.com/caselaws?id=26824 The amended section 16, read with the inserted Explanation, requires salary deductions to be computed on the aggregate salary where income is due from or paid by more than one employer, and the deduction cannot exceed the statutory ceiling. Because the amendment was stated to operate retrospectively from 1 April 1975 and applied to the assessment year in question, separate standard deductions for salaries from different employers could not be claimed to cross that limit. The assessee was therefore not entitled to separate deductions under section 16 in respect of multiple employers. en-us Tue, 04 Feb 1986 00:00:00 +0530 Mon, 08 Feb 2010 16:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26824 The amended section 16, read with the inserted Explanation, requires salary deductions to be computed on the aggregate salary where income is due from or paid by more than one employer, and the deduction cannot exceed the statutory ceiling. Because the amendment was stated to operate retrospectively from 1 April 1975 and applied to the assessment year in question, separate standard deductions for salaries from different employers could not be claimed to cross that limit. The assessee was therefore not entitled to separate deductions under section 16 in respect of multiple employers. Case-Laws Income Tax Tue, 04 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26824