https://www.taxtmi.com/caselaws?id=55641 For the second proviso to section 36(1)(iia) of the Income-tax Act, the employee's income chargeable under the head "Salaries" must be computed under the salary-computation provisions, including the standard deduction under section 16, before testing whether it exceeds the prescribed threshold. The analysis treats the expression used in the proviso as referring to computed salary income, not gross salary under section 15. On that basis, the standard deduction is relevant to determine whether the monetary limit is crossed, and the assessee is entitled to the deduction benefit under section 36(1)(iia). en-us Mon, 27 Nov 1989 00:00:00 +0530 Mon, 29 Nov 2010 11:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55641 For the second proviso to section 36(1)(iia) of the Income-tax Act, the employee's income chargeable under the head "Salaries" must be computed under the salary-computation provisions, including the standard deduction under section 16, before testing whether it exceeds the prescribed threshold. The analysis treats the expression used in the proviso as referring to computed salary income, not gross salary under section 15. On that basis, the standard deduction is relevant to determine whether the monetary limit is crossed, and the assessee is entitled to the deduction benefit under section 36(1)(iia). Case-Laws Income Tax Mon, 27 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55641