Difference b/w transport & conveyance allowance

As per Rule 2BB, Transport Allowance to the extent of Rs. 1600 pm shall be exempt & conveyance allowance shall be exempt only on amount actually spent. (You have reversed them)

Transport allowance is granted to an employee to meet his expenditure for the purpose of commuting between the place of his residence and the place of his duty.

Whereas, Conveyance allowance is granted to meet the expenditure incurred in performance of his duties of an office.

Thanx