Res,sir salaried class is an industry himself,The exemption given to a salaried person is not sufficient to maintain himself.He is not taxed on income like industry or firm but is Taxed on gross receipts. He ,is also a person in the hands of god who can leave his whole family behind without any support from any end and is not in the hands of mechanic who can restart it by repairing after silence. salaried class should also get the exemption of expenses like depriciation on the assets purchased by them as well as the expenses incurred in maintenance of the stature of that person. It is avarious serious matter which is ignored since the inception of income Tax.