Deductions from salaries - (New) Section 19 / (Old) Section 16(ii)/(iii)
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....ent as per article 276(2) of the Constitution, leviable by or under any law. Entire amount. Nil Under Income Tax Act, 1961 [ upto 31.03.2026] Section 16(ii): ENTERTAINMENT ALLOWANCE • Applicable only to Central and State Government employees. • Deduction is the lower of: • 5,000 • 20% of Salary exclusive of an....




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