Skip to main content

TA and Standard Deduction for Disabled Employees ( With Proof)

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 Deduction. 
Now, no TA (trevelling allowance) would be deducted and made it a whole as 40,000.

 

 But,
                What would be for the employee with disability?
                 Does its just hike to 40,000?

   No, surely not a government thinks for everyone, so the notice has point as:
To withdraw section 10. thus, section 11 remains the same.
Yaa, Same. And the Standard Deduction is for every employee.
So, surely government increased the deduction by 40,000 for the employee disability.
Thus, a deduction of 40,000+38,400 per annum...
*Marks are due to copyright issue.
but, check out clear version, clicking here... 



It is noteworthy to mention here that the CBDT has not withdrawn the transport allowance of Rs. 3,200 per month allowed to an employee, who is blind or deaf and dumb or orthopedically handicapped with a disability of lower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, disabled employees can claim both standard deductions of Rs. 40,000 and transport allowance of Rs. 38,400 (Rs. 3,200 per month). 

Hope, it helps and feel free to write to us...

Labels:

Comments

Post a Comment

Popular posts from this blog

NTA Declares JEE (Main)-2021 (February Session) NTA Scores for Paper 1 (B.E./B.Tech.) | JEE Mains 2021

The JEE (Main) Examination for B.E./B.Tech. was conducted by NTA from 24 to 26 February 2021. A total number of 6.52 lacs candidates were registered for Paper 1 (B.E. /B. Tech.) in this examination.  The Examination was conducted in 331 Cities [including 9 cities outside India in Colombo, Doha, Dubai, Kathmandu, Muscat, Riyadh, Sharjah, Singapore, and Kuwait] in 828 Centres.  A total number of 742 Observers, 261 City-Coordinators, 19 Regional Coordinators, 06 Special Coordinators & 02 National Coordinators were deployed at these centres to oversee the smooth and fair conduct of the examination.  The examination for Paper 1 (B.E. /B. Tech.) was conducted in a total of 6 shifts from 24 to 26 February 2021. The scores of Paper 1 (B.E./B.Tech.) are being declared today.   The Examination was conducted for the first time in 13 languages (English, Hindi, Gujarati along with Assamese, Bengali, Kannada, Malayalam, Marathi, Odia, Punjabi, Tamil, Telugu, and Urdu).  T...
Post a Comment
Read more

CSAB Special round for NITs, IIITs and CFTIS 2018

CSAB Special round for NITs, IIITs and CFTIS 2 018 After the  seat allotment of JoSAA 2018  is completed, CSAB will conduct a special round of counselling for NITs, IIITs and CFTIs through CSAB. The allotment will be open only for those candidates who have successfully completed their  JEE Main 2018   examination and secured valid scores. Exclusive:   JoSAA Counselling 2021, Documents Required... CSAB 2018 Special Round 1 Seat Allotment Result CSAB 2018 Special Round 1 Opening and Closing Rank Important Dates of CSAB Special round for NITs, IIITs and CFTIS 2018 S.No Events Important Dates (Tentative) 1 Registration and Choice Filling Fourth week of July 2018 2 Announcement of Seat Allotment Fourth week of July 2018 3 Reporting to Allotted Institutes First week of August 2018 click here to get full schedule... Eligibility Criteria of CSAB Special round ...
10 comments
Read more

Print Permutations

 1. You are given a string str. 2. Complete the body of printPermutations function - without changing signature - to calculate and print all permutations of str. Use sample input and output to take idea about permutations. Note -> The online judge can't force you to write the function recursively but that is what the spirit of question is. Write recursive and not iterative logic. The purpose of the question is to aid learning recursion and not test you. Input Format A string str Output Format Permutations of str in order hinted by Sample output Constraints 0 <= str.length <= 7 Sample Input abc Sample Output abc acb bac bca cab cba Solution: import java.io.*; import java.util.*; public class Main {     public static void main(String[] args) throws Exception {         Scanner sc = new Scanner(System.in);         String str = sc.nextLine();         printPermutations(str,"");     }     pu...
Post a Comment
Read more