Conveyance reimbursement

Dear Sir, any body can solve my problem.Suppose My salary is 40000 p.m. and one coveyance reimbursement part Rs.5000 I am getting each month.Each month 40000 and 5000 credited to my bank account. My question is whether Total 45000 thousand is taxable or 40000 is taxable and Rs.5000 is non taxable.If Rs.5000 is non taxable Then I can change my Salary structure for Tax evasion. Am I correct ?