Vehicle Maintenance Allowance

I want to know about vehicle allowances in chemical industry 

Is vehicle maintenance allowace allowed only in case of Company vehicle?? Or it is exempt for personal vehicle maintained also??

Vehicle maintenance allowance given to the employee is taxable irrespective of whether the vehicle is owned by the employer or employee

Hi,

My company is giving me Vehicle reimbursement allowance.I purchased Electric scooter.By any chance can I use that amount for tax exemption/deduction?

I got this from net....

Under section 10(14) exemption of  notified allowances is provided. The CBDT has   prescribed guidelines for the purpose of classes (i) and (ii) of Section 10(14)  vide  Notification No.SO617(E)  dated 7th July/ 1995 (F.No.l42/9/95TPL)which has been amended vide Notification SO No.403(E) dated 24.4.2000 (F,No.l42/34/99-TPL).

Vehicle maintenance allowance given to the employee is taxable irrespective of whether the vehicle is owned by the employer or employee