professional tax and GPF

anand (accountant) (90 Points)

18 July 2018  
Dear Sir 
MY FRIEND WORKING AS GOVT TEACHER 
IN PAY SLIP A PROFESSIONAL TAX DEDUCTION Rs.125/- Per Month , can she take deduction Deductions u/s 16? 
2. A GPF Deduction Rs. 1800/
- Per Month in which section she take deduction 
kindly suggest 
regards