Flying allowance exempt?

Sdp 22 (CA) (80 Points)

29 July 2014  

One of my clients is in the Navy. he is getting 13000p.m. as flying allowance. As per his information 4500p.m. is exempt from tax. I am not able to find the relevant text to justify this. Can anyone provide me the same. Is my client right?? Thanking in anticipation.