The income chargeable under the head "Salaries" shall be computed after making the following deductions, namely:-
1 2 * * * * *
3 (ia) a deduction of 4 fifty thousand rupees or the amount of the salary,
whichever is less;
(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;
5 (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.
6 * * * * *.
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1. Subs. by Act 14 of 2001, s. 12, for clause (i) and (ii) (w.e.f. 1-4-2002).
2. Clause (i) omitted by Act 18 of 2005, s. 6 (w.e.f. 1-4-2006).
3. Ins. by Act 13 of 2018, s. 7 (w.e.f. 1-4-2019).
4. Subs. by Act 7 of 2019, s. 3, for "forty thousand" (w.e.f. 1-4-2020).
5. Ins. by Act 13 of 1989, s. 5 (w.e.f. 1-4-1990). Earlier clause (iii) omitted by Act 20 of 1974, s. 4 (w.e.f. 1-4-1975).
6. Clause (iv) and (v) omitted by Act 20 of 1974, s. 4 (w.e.f.
1-4-1975).
Section 13 Section 11 not to apply in certain cases
Section 13A Special provision relating to incomes of political parties
Section 13B Special provisions relating to voluntary contributions received by electoral trust
Section 14A Expenditure incurred in relation to income not includible in total income
Section 16 Deductions from salaries
Section 17 Salary, perquisite and profits in lieu of salary defined
Section 22 Income from house property
Section 23 Annual value how determined
Section 24 Deductions from income from house property
Section 25 Amounts not deductible from income from house property