I’m looking for some clarity on the proposed changes in the Draft Income Tax Rules, 2026 regarding the transport allowance exemption for physically disabled employees
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Metro: ₹15,000 + DA thereon
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Non-Metro: ₹8,000 + DA thereon
My Doubts:
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Periodicity: Are these monthly or yearly? (Previous limit was ₹3,200/month).
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DA Component: How is "+ DA thereon" calculated for private-sector employees?
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Metro List: Does this apply to the expanded list of 8 cities (including Bengaluru, Pune, Hyderabad, and Ahmedabad)?
CAclubindia
