Deductions from salaries.

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

           (i)  ⁷⁸[***]

      ⁷⁹[(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;]

     ⁸⁰[(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 276⁸¹ of the Constitution, leviable by or under any law.]

         (iv)  ⁸²[***]

          (v)  ⁸³[***]