The Income Tax Department has now allowed Transport Allowance Exemption of Rs 3,200 per month to the ‘Deaf & Dumb’.
Earlier this exemption was allowed to an Employee ‘who is blind or orthopaedically handicapped with disability of lower extremities’.
This change has been done in the Income-tax Rules, 1962, in rule 2BB, in sub-rule (2), in the Table, against serial number 11, in the entry under column (2) relating to “name of allowance”, after the words “who is blind”, the words “or deaf and dumb” have been inserted.
Employees other than the above are eligible to claim an exemption from Transport Allowance of Rs 1,600 per month.
NOTE : This exemption allowed for specially-abled employees was doubled from Rs 1,600 per month to Rs 3,200 per month starting financial year 2015-16. It was announced in the Budget of 2015, you can read in detail here.
(This is as per CBDT’s Notification No. 75/2015/F. No.142/02/2015-TPL dated 23rd September 2015)