Allowance exemptions under income tax rules cover travel, field duty, education, transport, and special compensatory allowances with defined limits. Prescribes the allowances treated as exempt for purposes of Schedule III to the Act, including travel on tour or transfer, transfer-related packing and transportation of personal effects, daily allowance during absence from the normal place of duty, conveyance allowance, helper allowance, academic or research allowance, and uniform allowance. It also lays down detailed exemptions for specified special compensatory, field, transport, education, hostel, counter-insurgency, disability-related transport, high altitude, underground, island duty, and Siachen allowances, subject to defined geographical coverage, limits, and conditions. An employee who has exercised the option under section 202(4) is entitled to exemption only for specified allowances.