SECTION 16 - DEDUCTION ....
Section 16 (ia) is associated with standard deduction which is 50000.
Section 16 (ii) deals with entertainment deduction. 5000 / Actual / 20% of salary :- lower of the three is applicable.
Note :- This is only for government employee.
Section 16 (iii) deals with professional tax. Its different in different states but maximum limit is 2500/-.