if the assessee is the handicapped then the transport allowance is separately exempt other than standard deduction. or it is replaced by standard deduction.
Transport allowance for commuting from place of residence to place of duty (with effect from FY 2018-19 no such seperate transport allowance is allowed)....Rs 1,600 per month or Rs 19,200 per annum
B.Transport allowance for commuting from place of residence to place of duty for an employee who is physically challenged such as blind/deaf/dumb or orthopaedically handicapped with disability of lower Extremities Rs 3,200 per month or Rs 38,400 per annum
C.Transport allowance for employee of transport business for meeting personal expenditure during running of such transport Exemption amount shall be lower of following: a) 70% of such allowance; or b) Rs. 10,000 per month
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