Hi , allowance as mentioned by you are the allowance as exempted under the provision of section 10(13) . These are not the special allowances and are being exempted to the extent of expenditure incurred or allowance received whichever is less .However , there are other allowances such as children education allowance , border area allowance , underground allowance , for which limit has been specified and for these you need to refer rule 2BB of income tax rules 1962.