Standard deduction for conveyance: ownership and use permit deduction, including repair periods, with registration and certification requirements. Standard deduction for maintenance and wear-and-tear of an employee's conveyance is allowable only where the vehicle is owned and used for employment; temporary non-use during repairs is included if certified. Non-owners and owners of non-motorized conveyances are entitled to the fixed standard deduction without proving travel expense and this deduction must be considered when calculating tax at source. Ownership is determined by legal registration, and employee declarations are adequate for TDS purposes; supporting lists, vouchers and certificates should be furnished at assessment to establish amounts and employment-related proportions.