Notice period salary eligible for deduction?

Dear Friends,

I have doubt in calculation of salary income, here I try to explaining with example, please suggest to me for what is the correct method, X is worked in ABC Pvt Ltd for 3 months and he got another better opportunity in XYZ Ltd, he want to leave from ABC Pvt Ltd, he is not fulfilling the HR rules, that’s reason he want pay notice period salary to ABC Pvt Ltd Rs. 50,000 (one month salary), he is paid and joined in XYZ Ltd, Here problem is he can eligible for take deduction of notice period salary from his salary income? (Exp. His salary income from ABC Pvt Ltd is 1,50,000 and he return paid to company Rs. 50,000) How can I calculate his salary income for issuing of Form No.16? Am so confusion in this matter, please provide your advice to kmoindn @ gmail.com