{"id":1827,"date":"2025-04-08T13:47:43","date_gmt":"2025-04-08T08:17:43","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1827"},"modified":"2025-06-26T15:55:40","modified_gmt":"2025-06-26T10:25:40","slug":"transport-allowance-exemption","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/","title":{"rendered":"What Are the Exemption Limits for Transport Allowance in FY 24-25?"},"content":{"rendered":"\n<p>Transport allowance is an allowance provided by the employer to their employees for expenses related to commuting between their place of residence and place of work.<\/p>\n\n\n\n<p>Earlier, the Income Tax Act provided specific exemptions for transport allowance under certain conditions. However, after the introduction of new tax regime under Section 115BAC, the exemption for transport allowance has undergone some changes.<\/p>\n\n\n\n<p><strong><em>Let us dive more into this and understand this in the simplest way.<\/em><\/strong><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Key_Takeaways\" >Key Takeaways<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Taxability_of_Transport_Allowance_under_the_Income_Tax_Act\" >Taxability of Transport Allowance under the Income Tax Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Earlier_provisions_of_Transport_Allowance_%E2%80%93_What_has_changed\" >Earlier provisions of Transport Allowance \u2013 What has changed?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#What_changed_after_AY_2019-20\" >What changed after AY 2019-20?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#After_this_amendment\" >After this amendment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Exception\" >Exception<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Impact_of_Budget_2024_on_Transport_Allowance\" >Impact of Budget 2024 on Transport Allowance<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Calculation_for_understanding\" >Calculation for understanding<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/transport-allowance-exemption\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Takeaways\"><\/span>Key Takeaways<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Taxability<\/strong><\/td><td>TA is fully taxable under the head &#8220;Income from Salaries&#8221; unless specific exemptions apply.<\/td><\/tr><tr><td><strong>Exemption for General Employees<\/strong><\/td><td>No separate TA exemption since FY 2018-19 as it has been replaced by a standard deduction of Rs. 50,000 annually.<\/td><\/tr><tr><td><strong>Exemption for Physically Challenged<\/strong><\/td><td>Rs. 3,200 per month exempt for blind, deaf, dumb, or orthopedically handicapped employees.<\/td><\/tr><tr><td><strong>Budget 2018 Impact<\/strong><\/td><td>TA and medical allowance exemptions merged into a standard deduction (Rs. 50,000 from FY 2019-20).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxability_of_Transport_Allowance_under_the_Income_Tax_Act\"><\/span>Taxability of Transport Allowance under the Income Tax Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under section 10(14) of the Income Tax Act, Transport allowance granted by an employer to an employee is generally taxable.<\/p>\n\n\n\n<p>However, an exemption is available only in specific cases.<\/p>\n\n\n\n<p>In the case of employees who are blind, deaf and dumb or orthopedically handicapped, a transport allowance exemption is allowed up to INR 3,200 per month for commuting between residence and workplace, as per Rule 2BB.<\/p>\n\n\n\n<p>Thus, it can be said that for such employees as well, transport allowance is partially exempt and not full exempt\/taxable.<\/p>\n\n\n\n<p>Any amount received beyond 3,200 p.m. will be fully taxable in the hands of the employee.<\/p>\n\n\n\n<p>However, for all other employees, transport allowance is fully taxable but a <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/standard-deduction\/\">standard deduction of INR 50,000<\/a><\/strong> per annum is available under section 16(ia) instead of transport allowance exemption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Earlier_provisions_of_Transport_Allowance_%E2%80%93_What_has_changed\"><\/span>Earlier provisions of Transport Allowance \u2013 What has changed?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Up to AY 2018-19, (before AY 2019-20) under section 10(14) read with Rule 2BB:<\/p>\n\n\n\n<p>All salaried employees (general category) were allowed an exemption of <strong>INR 1,600 per month<\/strong> for transport allowance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_changed_after_AY_2019-20\"><\/span>What changed after AY 2019-20?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Finance Act 2018 introduced Standard Deduction under section 16(ia) of INR 40,000 (later increased to INR 50,000 from AY 2020-21 onwards)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"After_this_amendment\"><\/span>After this amendment<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Transport allowance exemption of INR 1600 p.m. was withdrawn for general employees.<\/li>\n\n\n\n<li>Instead, standard deduction of INR 50,000 per annum was introduced for all said employees.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exception\"><\/span>Exception<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Handicapped employees continued to get exemption of INR 3,200 per month of Transport allowance u\/s 10(14) read with rule 2BB.<\/p>\n\n\n\n<p><strong><em>*Even under the New Tax regime (Section 115BAC), the provisions related to transport allowance remains unchanged for general employees. However handicapped employees can still avail partial exemption as explained above. *<\/em><\/strong><\/p>\n\n\n\n<p><strong><em>*No new circular issued in FY 2024-25 regarding transport allowance.*<\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_of_Budget_2024_on_Transport_Allowance\"><\/span>Impact of Budget 2024 on Transport Allowance<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>No major changes were announced in Budget 2024 regarding Transport Allowance.<\/li>\n\n\n\n<li>The exemption limits remain the same as previous years.<\/li>\n\n\n\n<li>However, salaried employees need to choose between the old tax regime and new tax regime carefully.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calculation_for_understanding\"><\/span>Calculation for understanding<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong><span style=\"text-decoration: underline;\">Particulars<\/span><\/strong><\/td><td><strong><span style=\"text-decoration: underline;\">Normal employee<\/span><\/strong><\/td><td><strong><span style=\"text-decoration: underline;\">Handicapped<\/span><\/strong><\/td><\/tr><tr><td><strong>Transport allowance received<\/strong><\/td><td>INR 3500 per month<\/td><td>INR 3500 per month<\/td><\/tr><tr><td><strong>Exempt<\/strong><\/td><td>NIL<\/td><td>3200 per month<\/td><\/tr><tr><td><strong>Taxable portion<\/strong><\/td><td>3,500<\/td><td>300<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Normal employees don\u2019t get exemption in either regime.<\/li>\n\n\n\n<li>Handicapped employees enjoy higher exemption in both regimes.<\/li>\n\n\n\n<li>Transport allowance is provided only for commuting between office and home \u2013 not for any other travel.<\/li>\n<\/ol>\n\n\n\n<div class=\"schema-how-to wp-block-yoast-how-to-block\"><p class=\"schema-how-to-description\"><strong>FAQs<\/strong><\/p> <ol class=\"schema-how-to-steps\"><li class=\"schema-how-to-step\" id=\"how-to-step-1744098350633\"><strong class=\"schema-how-to-step-name\">Is Transport allowance and Travel allowance different?<\/strong> <p class=\"schema-how-to-step-text\"><strong>Ans.<\/strong> Yes, transport allowance and travel allowance are different in Income Tax. Transport allowance is fixed monthly amount given for daily travelling to and from office.<br\/>Travel allowance is given when an employee travels for office work outside their regular place of duty. (Fully exempt if travel is for office work and appropriate expense proof submitted otherwise fully taxable).<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1744098433558\"><strong class=\"schema-how-to-step-name\">Is Transport allowance and Leave Travel Perquisite (LTA) different?<\/strong> <p class=\"schema-how-to-step-text\">Yes, Leave Travel Perquisite (LTA) and Transport Allowance are completely different concepts under Income Tax.<br\/>LTA is for travel expenses during employee\u2019s leave, it is perquisite and not allowance.<br\/>Transport allowance is for daily travel from office to home and home to office.<\/p> <\/li><li class=\"schema-how-to-step\" id=\"how-to-step-1744098455842\"><strong class=\"schema-how-to-step-name\">Can I claim transport allowance in New Tax Regime?<\/strong> <p class=\"schema-how-to-step-text\">No, under the New Tax Regime (Section 115BAC), general employees cannot claim exemption.<br\/>However, handicapped employees can.<\/p> <\/li><\/ol><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Transport allowance is an allowance provided by the employer to their employees for expenses related to commuting between their place [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":1828,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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