How to claim exempt allowances u/s 10 in itr 4

I have Business income and Salary Income.

In ITR 4 in schedule S, in point 1 it says "Salary (Excluding all exempt/non- exempt allowances, perqusites & profit in lieu of salary as they are show separately below)" it means it should be Gross Salary but in point 2 it says "Allowances exempt u/s 10 (not to be included in point 7 below) ". So in point 7 Income chargeable under head salaries it just add up all but does not subtract Allowances exempt u/s 10.

So where to claim Allowances u/s 10 in ITR 4??

Thanks in Advance :)