Kya hai difference between Allowance and Deduction yaar?

Main 3 saal se Tax law padh raha hoon, lekin yeh dono concepts to jyada complex lagte hain. Allowance aur Deduction dono hi income se pehle reduction ho jaati hain, yeh samajh mein nahi aata ki kis condition mein koi aur koi apply hota hai. Allowance ki definition IPC me hai, lekin Deduction ka concept Income-Tax Act me hai. Allowance me jo exemption hota hai, usme tax exempted hota hai, jaise ki entertainment allowance ya traveling allowance.

Deduction par bhi exemption hoti hai, lekin yeh income se kuch paise kam karke tax calculate hoti hai. Jaise koi company employee ki salary par tax kam karne ke liye some deductions hoti hai.