As per section 10(14) of the income tax act 1961, following are the allowances allowed on the Least of actual receipt or actual incurred basis :
a)Helper Allowance b)Research & Academic allowance c)Travelling allowance d)Conveyance allowance e)Uniform allowance f)Daily allowance
Basis : No fixed amount as limit is defined for the above allowances as exempt. It is exempt as least of actual expenses received or actual expenses incurred .
so here if your employee 's actual expenses is less than allowance received i.e 800 then actual expenses is taken for exemption,otherwise the actual received.
Vehicle Maintenance allowance is not exempt.
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