Standard deduction for conveyance: employees may claim maintenance allowance during repairs and without proving travel. Standard deduction for maintenance and wear and tear of employee-owned conveyances is allowable during temporary non-use for repairs if the vehicle is continuously used for employment and the certificate covers repair periods. Employees without motorised conveyances or with bicycles qualify for the prescribed monthly deduction without proving travel expenditure, and the deduction must be considered for tax deducted at source. Ownership requires registration in the employee's name; declarations of ownership and use may suffice for TDS purposes, while detailed verification and apportionment of running costs occur at assessment.