shift allowance

1. Allowances provided in lieu of salaries are exempted u/s 10(14). The above section has not specifically provided any particular allowances that will be exempted from payment of tax. 
2. However, allowances which are provided to an employee for compensating him for the performance of his duties of a special nature relating to his office. 
3. Now shift allowances are provided for working in unusual business hours. If it is covered in the duty of special nature then no exemption will be allowed under this section. 
4. In your case, if shift allowances are provided to carry out any special work in an office then the same will not be exempted from payment of tax. If not it will be covered u/s 10(14) and will be exempted. 
Please correct me if the above interpretation has an alternative view.