Deduction from salary u/s 16


This query is : Resolved 

28 February 2010 Dear all,
please ans this query :
if assessee is a Govt.Employee, and
not receiving any allowance in the name of Entertainment allowance, then
can he claim this as a deduction from his total income u/s 16 of the income tax act.
PLEASE DISCUSS THIS PROVISION IN DETAIL.
THANKS.

28 February 2010 if the person is not in receipt of entertainment allowance then no deduction can be cliamed u/s 16.

28 February 2010 If assessee is not receiving entertainment allowance there is no question for deduction

01 March 2010 Not receiving income cannot be claimed as deduction


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