Whether the telephone charges, water charges, property taxes can be deducted from Gross salary ?
Under section 24 of the Income Tax Act you are allowed to make certain deduction from the Net Annual Value of your House Property. Net Annual Value is Gross Annual Value less Municipal Taxes Paid.
These expenditure cannot be deducted under salary income. Out of the types of expenditure mentioned, only property taxes can be deducted, if you declare income from property and not exclusively out of your salary income. Only, If there is a loss from property income, it can be set off against salary income.