10(14)(i) and 10(14)(ii)

Section 10(14)(i) is for official work expenses; you get an exemption only on the actual amount spent.

Section 10(14)(ii) is for personal expenses; you get a fixed monthly exemption regardless of actual spending, up to the limits set by law.

There is no "extra" standard deduction for these; you simply receive the standard flat deduction on your total salary.