Income tax on Amazon Gift Card received from Employer

Hi Gurus

My employer has given gift cards to me in the last financial year (Amount: 30,000). However, the same has been captured under the head Value of perquisites under section 17(2) (as per Form No. 12BA, wherever applicable). Can I claim a tax deduction on this amount as it was in the form of a Gift? If yes, under which section and how much amount can be claimed under deduction?

Thanks

Aayush