In case of a salaried individual, one can evaluate the salary structure offered by the employer and opt for those salary components which help maximise tax benefits. For example, one can opt for House Rent Allowance (HRA) in case they are paying rent, telephone/ internet expense reimbursements, education allowance, food coupons etc.
This helps the employees to claim optimum tax deductions/ tax exemptions while computing their taxable income (Subject to specified conditions).