Is there any rule for Other deduction head in salary register?

ND-HR

I am referring to thread posted earlier https://www.citehr.com/434289-other-deductions.html
I want to know is other deduction head is permitted? other than statutory deductions like PF. ESI. PT. MLWF, TDS etc...
I need details for Maharashtra state.
Can any one please throw some light on the same?

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