Particulars Miles Rate Per Mile Amount
  Mileage allowance payments made to employee E1 12000   5400.00
  Any amounts from which tax has been deducted E2     165.00
  Total mileage allowance paid ( E1 minus E2 ) E3     5235.00
  Approved Mileage Allowance Payment E4 12000 0.24 2880.00
  Taxable Payment Amount ( E3 minus E4 ) E     2355.00