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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It is noteworthy to mention here that the CBDT has not withdrawn the transport allowance of Rs. 3,200 per month allowed to an employee, who is blind or deaf and dumb or orthopedically handicapped with a disability of lower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...

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