To calculate the tax on exemption allowance is not a hard nut to crack. It is a very simple process. Anyone can calculate his transport allowance. Let's have an example to understand how it is calculated.
If your company or employer provides you Rs. 2100 per month as a transportation allowance then the taxable amount will be Rs. 500. Because we know that amount should be more than Rs 1600 per month to be taxed. If the received amount was Rs.1600 instead of Rs.2100 then It will be tax-free.