Allowance exemption framework: specified salary allowances exempted subject to categorical limits and geographic eligibility conditions. The rule lists prescribed allowances exempt from salary tax, including travel and transfer allowances, daily journey allowances, conveyance (where free conveyance not provided), helper allowances, academic/research encouragement allowances, and uniform allowances, with transfer travel covering packing and transport of personal effects. A table specifies numerous special compensatory, field, tribal, transport, education, hostel, underground, high-altitude, counter-insurgency and island duty allowances, the places or employee classes eligible, fixed monthly exemption caps for each, mutual exclusivity between overlapping allowances, and a restriction limiting alternative regime taxpayers to a narrower set of exemptions.