Car Fuel & Maintenance query

When an employee owns the car and uses it for both official and personal purposes without any reimbursement from the employer, the employee can not claim a specific exemption for car fuel and maintenance expenses in the Income Tax Return (ITR) for the portion used for official purposes under normal circumstances. 

However, if the employer provides a conveyance allowance for using the car for official duties, this allowance is taxable. But if there is no reimbursement or allowance specifically for fuel and maintenace for official use, and the car is owner by the employee , generlly no exemption can be claimed for these expenses in ITR for official use. You can refer further details in Section 37 of the Income - tax act.