Esic Deduction on Transport Allowance - What is the difference between Transport Allowance & Conveyance Allowance?

Dear Sir, I am an HR executive in Our Company, sir we need to know about Esic rules on Transport Allowance and whether Esic deducts on Transport Allowance or not while Transport allowance is Part of Wages I have currently 210 workers and out of 210, 78 workers have Transport Allowance so please let us know about that Esic deduct on Transport Allowance or Not, also please describe what is the difference between Transport Allowance & Conveyance Allowance.

Transport allowance / Conveyance allowance, if paid as reimbursement with based on proper Bills /voucher, periodically then will not attract ESI.
Whereas, if the Transport allowance or Conveyance allowance what ever way you describe it, is paid, as fixed charges/payment on a regular monthly basis it would attract ESI