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Benefits available to Salaried Persons under Income Tax Act

C. Deduction from salary

S.No.ParticularsBenefits
1Entertainment Allowance received by the Government employees (Fully taxable in case of other employees)
U/S 16 (ii)
Least of the following is deductible :
a) Rs 5,000
b) 1/5th of salary (excluding any allowance, benefits or other perquisite)
c) Actual entertainment allowance received
2Employment Tax/Professional Tax.
U/S 16(iii)
Amount actually paid during the year is deductible. However, if professional tax is paid by the employer on behalf of its employee than it is first included in the salary of the employee as a perquisite and then same amount is allowed as deduction.

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