Entertainment allowance

Stub article on the entertainment allowance deduction. A full encyclopedic entry is pending.

What this article will cover

A full salary-calculator article on the entertainment allowance will cover the deduction under Section 16(ii) of the Income-tax Act available only to a government employee, computed as the least of Rs. 5,000, one-fifth of the basic salary, or the actual entertainment allowance received, the fact that the allowance is first added to salary and then deducted, its unavailability to non-government employees and in the new tax regime, with internal links to neighbouring topics on salary-calculator.in and a references section pointing to primary sources.