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<h1>Conveyance allowance substitution: fixed monthly travel sums prescribed by vehicle class where no conveyance allowance is paid.</h1> Substitution of clause (iv) of Section 16 prescribes fixed monthly sums for assessing travel expenditure where no conveyance allowance is paid: distinct amounts are provided for owners of motor cars, owners of motor cycles/scooters/mopeds, and for all other cases, applied per calendar month or part thereof during the period of employment in the previous year.