TA and Standard Deduction: for Disabled Employees Till AY 2018-19, a deduction of Rs 1,600 per month was given to all government employee and a deduction of Rs 3,200 per month to employees with disability. Section 10(14) read with Rule 2BB provides for exemption of transport allowance . The exemption is as follows: i.e. a deduction of 19,200 for employees and 38,400 for employees with disabilities. But, The CBDT vide third Amendment Rule (Notification No. 17/2018, Dated 06/04/2018) has amended the Rule 2BB of Income-tax Rules. Click here to read the notice, 17/2018... 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. So, under this amendment government gave a benefit to all employees by increasing the deduction to 40,000/- and named it as Standard D eduction . Now, no TA (trevelling allowance) would be de
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