In case of Government Service, when an employee receive any allowance in the nature of Entertainment Allowance, deduction from salary will be allowed whichever is less in the below list.
1) 1/5 or 20% of the salary (excluding all other allowances, benefit or any other perquisites)
2) Rs. 5000/- (Rupess five thousand only)
Deduction will be allowed whichever is less in above.
Other important deductions (click here)