Reimbursement of expenses(Salaried)

Sir I am doing articleship handling individual file of client who is having salary income.His employer is giving certain allowances in the nature of reimbursement.eg.self-development allowance,corporate attire,medical,entertainment etc aggregating Rs. 20,000/- p.m.Company is giving the option to the employee that they can reimburse the actual expenditure out of that allowances provided.The balance amount if any left will be given to employee as a salary which will be added in the Form-16 of the employee.Sir please advice how to account for the same and whether the reimbursement part will be treated as income of the employee?