11th May 2016 From India, Bombay
Whether you call it Car Allowance or Fuel/Maintenance Allowance, the amount paid is subject to tax benefit to some extent (with conditions) if you collect bills for the fuel/maintenance expense incurred. If bills are not collected, the entire amount paid (under whatever name) shall be fully taxable.
Please take a look at the below blog post:
Taxability of fuel expense reimbursement to employees -Part II - Hinote Systems - Outsourced Payroll Services & Online Payroll Software
11th May 2016 From India, Madras