Deduction for unreimbursed employee business expenses ?

CA. Apoorva Katakwar (Chartered Accountant) (137 Points)

15 June 2017  

There are only two types of deductions allowed under the head " Income from Salary". S.16 allows deduction for 1. Entertainment allowance and 2. Professional tax.

 

Is there any other section of Income Tax Act under which deduction can be claimed of expenses incurred by employee on behalf of employer , which are not reimbursed to the employee ?