Income Tax Financial Year 2025-26

1) petrol allowance is not available as deduction 

2) professional tax is not allowed as a deduction 

2) Conveyance allowance is also not allowed as a deduction

Conveyance allowance, available only exemption , if it is reimburse for official duty only ,under section 10(14) of the income tax Act1961 , must be for 

1) official use 

2) Based on actual expenses 

3) properly supported by bill . 

Above reply is considering you are private employee. 

Take more Opinions on this.