HAI
MY FRIEND IS GETTING SALARY OF RS.800000.HIS PAYSLIPS COSISTS OF HRA,CONVEYANCE ALLOWANCE AND ALSO SPECIAL ALLOWANCEOF RS.200000 P.A..WHAT IS THE TAXABILITY OF SPECIAL ALLOWANCE.CAN I TAKE 50% OF SPECIAL ALLOWANCE AS EXEMPTED INCOME UNDER 10(14).(HE IS GOING TO OFFICE BY EITHER CAB OR BUS)