Section – 15 : Salaries
February 27, 2018
Section – 17 : “Salary”, “perquisite” and “profits in lieu of salary” defined
February 27, 2018

Section – 16 : 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) [***]

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