Section 5
[(d) deductions for house-accommodation supplied by the employer or by Government or any housing board set up under any law for the time being in force (whether the Government or the board is the employer or not) or any other authority engaged in the business of subsidizing house-accommodation which may be specified in this behalf by 5 [appropriate Government] by notification in the Official Gazette;]
5 [(d) deductions for house-accommodation supplied by the employer or by Government or any housing board set up under any law for the time being in force (whether the Government or the board is the employer or not) or any other authority engaged in the business of subsidizing house-accommodation which may be specified in this behalf by 5 [appropriate Government] by notification in the Official Gazette;]
(e) deductions for such amenities and services supplied by the employer as the 6 *** 5 [appropriate Government] 7 [or any officer specified by it in this behalf] may, by general or special order, authorise;
Explanation—The word " services " in 8[this clause] does not include the supply of tools and raw materials required for the purposes of employment;]