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https://help.tallysolutions.com/docs/te9rel60/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