Standard Deduction for Disabled Employee For AY 2018-19

3396 views 12 replies

Ghanshyam Pandey

42 Points Joined April 2017

Sir,
In this regard, I want to know how much standard deduction will a disabled person get.?

Because earlier Transport Allowance exemption was Rs.3200/pm for disabled employee. So overall, we were getting total of Rs.38400 (3200Ã—12) + Rs.15000 (Med) = Rs.53400/- exemption which is now only Rs.40000/-. By this way, we will lose Rs.15300/- exemption and tax liability will be increased by Rs.3182/- (Considering 2nd slab).
Please guide..

Replies (12)

rama krishnan

12244 Points Joined May 2017

Mr. ghanshyam, I have posted wrongly in your early post that transport allowance of 3200 is not allowable in lieu of standard deduction. I want to clarify that it's not withdrawn. you can claim both transport allowance of rs. 38400 as well as standard deduction of 40000. PLS have a look at this amendment made to rule 2BB
The CBDT vide third Amendment Rule (Notification No. 17/2018, Dated 06/04/2018) has amended the Rule 2BB of Income-tax Rules. This amendment has the effect of withdrawal of transport allowance allowed to an employee of Rs. 1,600 per month for commuting between the place of his residence and the place of his duty. It is noteworthy to mention here that the CBDT has not withdrawn the transport allowance of Rs. 3,200 per month allowed to an employee, who is blind or deaf and dumb or orthopedically handicapped with disability of lower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).

Ghanshyam Pandey

42 Points Joined April 2017

Sir, thank you so much for your prompt and valuable information.

rama krishnan

12244 Points Joined May 2017

you are always welcome...

Yogesh Pote

4 Points Joined January 2019

Sir, I have searched the said Notification. but, i could not get it. kindly provide me the same. Thank you, very much for providing IMP information.

rama krishnan

12244 Points Joined May 2017

give your mail Id or whatsapp number

Yogesh Pote

4 Points Joined January 2019

yogeshpote1912 @ gmail.com

bsharma mech

2 Points Joined February 2019

Sir morning Please send me the aforementioned notification on my email as bsharma.mech008 @ gmail.com

Sonu M

2 Points Joined February 2019

Please send me the aforementioned notification on my email as sonu19752000 @ yahoo.com

RAJ VEER Singh

2 Points Joined February 2019

Please send me the aforementioned notification on my email as rajveersingh2004 @ gmail.com

mandeep mahrok

2 Points Joined November 2018

rvsingh78 @ yahoo.com..
plz send the same document regarding TA exemption..

Manjeet Kaur

student

119 Points Joined June 2019

The CBDT vide third Amendment Rule (Notification No. 17/2018, Dated 06/04/2018) has amended the Rule 2BB of Income-tax Rules. This amendment has the effect of withdrawal of transport allowance allowed to an employee of Rs. 1,600 per month for commuting between the place of his residence and the place of his duty.

It is noteworthy to mention here that the CBDT has not withdrawn the transport allowance of Rs. 3,200 per month allowed to an employee, 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).