The income chargeable under the head "salaries" is computed after making the following deductions:

1) Standard deduction
2) Entertainment allowance
3) Professional tax

1) Standard deduction - Deleted by Finance Act 2005

2) Entertainment allowance -
For govt employees- the deduction is least of the following:-
a) actual amount received during the year
b) 20% of salary
c) 5,000

3) Professional tax - Any amount paid by the employee shall be allowed as deduction in the year of payment . If professional tax of employee is paid by the employer then first it shall be included in the gross salary of all employee and then deduction shall be allowed u/s