Answer

1. F

   Facts

   Professional tax actually paid on employment is deductible from salary under the old regime. Under the new regime it is not allowed.

2. P

   Provisions and law

   • Sec 16, Income-tax Act 1961 (now Sec 19)Standard deduction from salary is allowed once a year: ₹75,000 under the new regime and ₹50,000 under the old regime.
3. A

   Analysis

   Add the amounts from both Form 16s, for example ₹1,200 and ₹1,300, giving ₹2,500 for the year. Claim it only if you choose the old regime. States cap professional tax at ₹2,500 a year, so a much higher total may mean a payroll error.

4. C

   Conclusion

   1. 1Note professional tax from each Form 16.
   2. 2Add them.
   3. 3Claim under the old regime only.
   4. 4Check for over-deduction.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.