Hey, @Harshala Dhotre As per the new tax regime non of these are exempted from the tax & all the allowances will be calculated as their gross total income.
Instead of adding an allowance for Food, Books & Periodicals, and Petrol to the salary you can give this amount to your employees as reimbursement in respect of the acceptable proof.
Reimbursement is always tax-free and won't be calculated as their Gross Annual Income.
For food, you can sponsor food for your employees.