A Central Government Officer received during the year 2020-21 salary excluding all allowances of ₹ 9,00,000 and amount of entertainment allowance of ₹ 12,000 @ ₹ 1,000 p.m. The maximum amount of entertainment allowance so received by him being exempt under section 16(h) of the Act is

Question:A Central Government Officer received during the year 2020-21 salary excluding all allowances of ₹ 9,00,000 and amount of entertainment allowance of ₹ 12,000 @ ₹ 1,000 p.m. The maximum amount of entertainment allowance so received by him being exempt under section 16(h) of the Act is

1.1 / 5th of salary

2. ₹ 1,000 p.m.

3. ₹ 5,000

4. ₹ 10,000


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