Section 6 - Amendment of section 16 - Taxation Laws (Amendment) Act, 1984

6. Amendment of section 16. In section 16 of the Income-tax Act, in clause (i), after the proviso, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1975, namely: Explanation. For the removal of doubts, it is hereby declared that whore, in the case of an assessee, salary is due from, or paid or allowed by, more than one employer, the deduction under this clause shall be computed with reference to the aggregate salary due, paid or allowed to the assessee and shall in no case exceed the amount specified under this clause; .