16 Deductions from salaries

Deductions from salaries.

16. The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely :-

           (i)  [***]

           (ii)  a deduction in respect of any allowance in the nature of an entertainment allowance specifically granted by an employer to the assessee who is in receipt of a salary from the Government, a sum equal to one-fifth of his salary (exclusive of any allowance, benefit or other perquisite) or five thousand rupees, whichever is less;

           (iii)  a deduction of any sum paid by the assessee on account of a tax on employment within the meaning of clause (2) of article 276 of the Constitution, leviable by or under any law.

           (iv)  [***]

           (v)  [***]