https://help.tallysolutions.com/docs/te9rel64/Payroll/Creating_Employee_Deductions_Pay_Head.htm

Creating Employee Deductions Pay Head (Payroll)

You can create the following pay heads for employee deductions in Tally.ERP 9:

General Deductions ( for example , Canteen Deductions Pay Head)

Salary Advance Deduction Pay Head

Income Tax Deduction Pay Head