List of Expenditure Based Allowances Exempted u/s 10(14)(i)

1. Travelling Allowance : Amount Received for the expenditure Less Actual amount of expenditure
2. Helper Allowance : Amount Received for the expenditure Less Actual amount of expenditure
3. Research Allowance : Amount Received for the expenditure Less Actual amount of expenditure
4. Uniform Allowance : Amount Received for the expenditure Less Actual amount of expenditure
5. Conveyance Allowance : Amount Received for the expenditure Less Actual amount of expenditure
6. Daily Allowance : Amount Received for the expenditure Less Actual amount of expenditure

Note
 a. Amount received
 b. Amount Actually spent on above such items

Least of the above Amount is Exempt From Tax

For Eg :- Mr A received Rs. 6900 /- for travelling or for any above expenditure but he spent only Rs. 4500 /-, than rest of the amount is taxable i.e., Rs. 2400/-