allowance u/s 10

Deduction by employer for AY 2019-20 are wrongly treated. Try to deduct the same under standard deduction. i.e u/s. 16(1a) of the act.

W.e.f. Assessment year 2019-20, the standard deduction is allowed while computing income chargeable under the head salaries. It is available to all class of employees irrespective of the nature of employer.  Amount of Standard Deduction is Rs. 40,000 or amount of salary/pension, whichever is lower.