Is the Risk allowance given to CRPF employees comes under Section 10(14) of Income-tax Act as Counter insurgency allowance for Tax exemption?

As per Section 10(14) of the Income Tax Act,

(14) (i) any such special allowance or benefit, not being in the nature of a perquisite within the meaning of clause (2) of section 17, specifically granted to meet expenses wholly, necessarily and exclusively incurred in the performance of the duties of an office or employment of profit, as may be prescribed, to the extent to which such expenses are actually incurred for that purpose ;

(ii) any such allowance granted to the assessee either to meet his personal expenses at the place where the duties of his office or employment of profit are ordinarily performed by him or at the place where he ordinarily resides, or to compensate him for the increased cost of living, as may be prescribed and to the extent as may be prescribed :

Provided that nothing in sub-clause (ii) shall apply to any allowance in the nature of personal allowance granted to the assessee to remunerate or compensate him for performing duties of a special nature relating to his office or employment unless such allowance is related to the place of his posting or residence ;”

According to my knowledge, risk allowance is not given for compensating employees for expenditure incurred for performance of duties, so, I don’t think so that it will be exempt u/s 10(14) of the Income Tax Act