deductions under section 16 is available to salareid persons  . following are the details

section 16(II) : entertainment allowance - applicable only for the government employees

  least of the following will be allowed as a deduction

  a)actual  amount of Entertainment allowance received

   b)20 % of basic salary of the individual

  c) RS.5,000

 section 16(III) professional tax

 a) professional tax or tax on employment paid by an employee .levied under a stater act shall allowed as deduction

b) such deduction is available  only on actual payment