is conveyance allowance to handicapped
and blind is tax exempted
CBDT has not withdrawn the transport allowance of Rs. 3,200 per month allowed to an employee u/s. 10(14) wide Rule 2BB, who is blind or deaf and dumb or orthopedically handicapped with disability of lower extremities, to meet his expenditure for the purpose of commuting between the place of his residence and the place of his duty. Therefore, the disabled employees can claim both standard deduction of Rs. 40,000 and transport allowance of Rs. 38,400 (Rs. 3,200 per month).
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