Standard deduction for employee conveyance: eligibility depends on use, registration, and certified repair periods for tax withholding. Standard deduction for maintenance and wear-and-tear of employee conveyances is allowable during periods of employment use, including temporary non-use for repairs if certified; bicycle and non-motor conveyance owners are eligible for a prescribed flat monthly deduction without proving travel expenditure; motor vehicles must be registered in the employee's name to claim the deduction; an employee's declaration of ownership and use may suffice for tax-deduction-at-source purposes.