Medical income pay to tax

1. As per the amendment in finance bill 2019 medical reimbursement of Rs. 15,000 and transport allowance of Rs. 19,200 have been replaced with a standard deduction of Rs. 40,000 from the salary irrespective of the amount of the claim made.  
2. Hence, medical reimbursement and transport allowance, if any, paid by the employer will be subject to tax and TDS, will be deducted u/s 192 just like regular salary payment.  
3. The above standard deduction was increased to Rs. 50,000 from the FY 2019-20. 
Please correct me if the above solution has an alternative view.