Section 4:

4. Any transport allowance payable by an employer to an employee by virtue of the terms and conditions of service equivalent to— (a) the return bus fare between residence and place of work; (b) petrol allowance, commuted travelling allowance and travel grant payable by Government and the local authority to their employees; or (c) the actual petrol or travelling allowance paid or 25 per cent of the monthly basic salary up to a maximum 11,500 rupees, whichever is the lesser, provided that the employee makes use of a private car registered in his own name for attending duty and for the performance of the duties of his office or employment.