Whether da on transport allowance is also exempted

Whether DA allowed on Transport Allowance given to Govt employee is also exempted for income tax purpose or not.. My client getting Rs.800/- p,m. as transport allowance and Rs.952/- as DA on Transport allwance p.m. . Now my question is whether he will be entitled for income tax ememption for transport allowance is  Rs.9600/- per annum or Rs.19200/- per annum.

Rajkumar Bansal

9827458020

email : rkbansalair @ yahoo.co.in