M.C. AGARWAL, J.M. Order There two appeals by same assessee in respect of asst. yrs. 19 77-78 and 19 80-81 respectively raise common question regarding admissibility of standard deduction for expenses incidental to employment under s. 16 of I T Act. During asst. yr. 19 77-78, assessee received following amounts of salaries from three employers : M/s Deora PU Cabncon 19 (1) Rs. Mfg. Co. (P) Ltd. ,800 M/s Skyline Industries (2) Rs. 16,500 (P) Ltd. M/s Trafico & Croslite (3) Rs. 12,000 (P) Ltd. In asst. yr. 19 80-81, salary was received form two employers as under : M/s Deora PU Cabncon (1) Rs. 48,000 Mfg. Co. (P) Ltd. M/s Trafico & Croslite (2) Rs. 12,000 (P) Ltd. One of employers common to both years, viz., M/s Deora PU Cabncon Mfg. Co. (P) Ltd., had provided car for personal use for assessee. ITO, therefore, limited standard deduction in both years to Rs. 1,000 only, while contention of assessee was that he was entitled to standard deduction separately in respect of various employments subject to maximum limit of Rs. 3,500. assessee s contention to that effect was not accepted by AAC as well and assessee has, therefore, come before this Tribunal. 2. We have heard ld. Counsel for appellant and ld. Department representative and we feel that assessee s contention that standard deduction has to be allowed separately for each salary subject to maximum limit provided under s. 16, is acceptable. There is no doubt that person can be employee of several persons and thus receive salary from more sources than one. entire income from salaries is grouped together and assessed under one head. Sec. 16 provides for standard deduction in respect of expenditure incidental to employment of assessee. This standard deduction could not exceed Rs. 3,500 in both assessment years under consideration. proviso to s. 96(i) provided that where assessee is in receipt of conveyance allowance or motor car, etc. is provided to assessee by his employer, deduction under this clause shall not exceed 1000 rupees. This proviso will be applicable only to standard deduction in respect of salary received from employer who had provided motor car etc. There is no reason to make this proviso applicable to salary received from other employers as well. Bench of this Tribunal in ITO vs. Mohan Rao ( 19 83) 16 TTJ (Mad) 273, held that standard deduction was allowable in respect of each source of salary income and assessee was justified in claiming separate standard deductions for each source of salary income. Similar view was taken by another Bench in XYZ vs. ITO ( 19 81) 12 TTJ (Bom) 19 4. In both these cases, it was also held that assessee can claim maximum deduction in respect of separate employments, i.e. standard deduction actually allowed could even be beyond Rs. 3,500, although it could not be more than Rs. 3,500 in respect of each particular employment. In case before us, however, assessee does not claim that anything beyond Rs. 3,500 should be allowed to him and he restricted his claim within permissible limit of Rs. 3,500. We are in agreement with aforesaid decisions of this Tribunal and respectfully following them, we hold that assessee was entitled to separate standard deductions in respect of two employments. 3 . For asst. yr. 19 77-78, assessee had salary income of Rs. 16,500 from his Skyline Industries (P) Ltd. and Rs. 12,000 from M/s Trafico & Croslite (P) Ltd. Therefore, for this year assessee was entitled to balance of Rs. 2,500 as standard deduction as it was less than 20% of salary. We, therefore, hold that for asst. yr. 19 77-78, assessee was entitled to deduction of Rs. 3,500 as standard deduction for expenses incidental to employment instead of Rs. 1000 as allowed by ITO and we allow deduction of Rs. 3,500 thereby giving assessee relief of Rs. 2,500. 4. For asst. yr. 19 80-81, assessee received Rs. 12,000 as salary from Trafico & Croslite (P) Ltd. and, therefore, he was entitled to Rs. 2,400 as standard deduction in respect of this employment in addition to restricted standard deduction of Rs. 1000 in respect of salary from M/s Deora PU Cabncon Mfg. Co. (P) Ltd. We, therefore, allow assessee deduction of Rs. 3,400 as standard deduction for expenses incidental to employment for asst. yr. 19 80-81 as against Rs. 1000 allowed by ITO. assessee, therefore, gets relief of Rs. 2,400. 5. Both appeals are allowed in manner indicated above and ITO is directed to make necessary adjustments. *** S. C. DEORA v. INCOME TAX OFFICER