Sir, (This is not a reply but a query, please)
The exemption for transport allowance in the IT is Rs. 1600/- p.m. for handicapped and Rs. 800/- p.m. for others. Now my questions are :
(a) If a person has been getting Rs. 100/- p.m. for say 6 months and gets Rs. 1600+256 for the remaining 6 months, can he claim claim exemption of Tpt allc for
(i) Rs. 9600/- (800x12) or (ii) Rs. 600 (6x100)+Rs. 800x6 = Rs. 5400/- or
(iii) 6x100+6x1600 or
(iv) (since the exemption mentioned above is for old rates before introduction of CCS (Revised) Pay Rules, 2008.) is it Rs. 1600x12
(b) Is the DA now given on Tpt is exempt like Transport Allowance ?