Fixed travelling allowances paid to employees for duty are generally taxable. However, if the allowance is in the nature of reimbursement for expenses incurred, it may be exempt. Commuting allowances up to £1,600 per month (£19,200 annually) are allowed as a deduction.
26 May 2020
Transport allowance for commuting from place of residence to place of duty is allowed as deduction @ Rs 1,600 per month or Rs 19,200 per annum