partial exempted allowance.

This category includes allowances which are exempt upto certain limit specified in Income Tax Rules. For certain allowances, exemption is dependent on amount of allowance spent for the purpose for which it was received and for other allowances, there is a fixed limit of exemption.


Examples:

Children Education Allowance (maximum 2 children) Rs. 100/- p.m. per child

Children Hostel Allowance (maximum 2 children) Rs. 300/- p.m. per child

Transport Allowance Rs. 800/- p.m.
Or
Rs. 1600/- p.m. (for handicapped)

etc.

from 2016-17 transport allowance not increased to 1600 p. m? (normal person)

Yes. Transport allowance has been increased for normal person 1600 p.m. and for handicapped 3200 p.m.

i have prescribed old limit