Standard deduction for conveyance: entitlement and conditions for allowance during repairs and non ownership situations. Prescribed standard deduction for maintenance of an employee's conveyance may be allowed during temporary non use for repairs if a certificate covers the repair period; employees without motor conveyances or owning only non motor conveyances are entitled to the fixed monthly standard deduction without proving travel expenditure; deduction is allowable only where the vehicle is registered in the employee's name; an employee's declaration of ownership and employment use suffices for withholding purposes.