(ii)[ a deduction in respect of any allowance in the nature of an entertainment allowance specifically granted by an employer to the assessee who is in receipt of a salary from the Government, a sum equal to one-fifth of his salary (exclusive of any allowance, benefit or other perquisite) or five thousand rupees, whichever is less;] [ Substituted by Act 14 of 2001, Section 12, for Clause (ii) (w.e.f. 1.4.2002).]
