This suggestion is to set right the step motherly treatment given to salaried tax payers, by not giving them any deduction against the salary income. unlike other heads of income where legitimate expense are allowed to be deducted from the gross income, there is no deduction allowed from the salary income. infact there are lot of expense which are directly related to earning of salaries whcih includes education, training and related expense. I understand that if deduction is allowed on actual basis, this may be misutilised. but again 15 or 20% deduction with a upper limit of 200,000 whichever is less can be a good idea to give equality accross the tax payer comunity.