There is a difference between conveyance allowance & transport allowance. Transport allowance is exempted upto Rs. 800 P.M. but conveyance allowance is exempted on actual expenditure basis. Yes, as per apex court no proof of expenditure is required for claiming deduction in LTA and conveyance allowance.
The proper way, to give deduction without getting proof, is
1. Conveyance should be part of the taxable salary.
1. Monthly Conveyance sheet shoud be authorised by the head of department or high authority of concern deptt.
2. Following detail should be mentioned in coveyance sheet.
Dete of journey
Name & Address of Party
3. It should be cross verified from attendance register or any other register maintained by HR department for OD.