The family allowance and social benefits listed below shall be deducted from the basic taxable amount:
(a) family allowances:
- head of household allowance,
- dependent child's allowance,
- education allowance,
- allowance on the birth of a child;
(b) social assistance;
(c) allowances paid on account of occupational disease or accident;
(d) that part of any payment which represents family allowances.
