[AI] Transport allowance for blind; income tax reference

Kulkarni, Apoorv apoorvkulkarni at kpmg.com
Thu Jan 13 23:41:09 EST 2011

Dear all,

For the benefit of everyone, I am reproducing the text of income tax
act, section 10 (14) (iii) on transport allowance as follows:

Section 10(14)(iii)(i)   Transport allowance: Any transport allowance
granted to an employee to meet his expenditure for the purpose of
commuting between the place of his residence and the place of his duty,
to the extent of Rs. 800 per month shall be exempt

However, such transport allowance granted to an employee, who is blind
or orthopaedically handicapped with disability of lower extremities, is
exempt to the extent of Rs. 1,600 p.m. instead of Rs. 800. 

Please note that:

1 Section 10(14)(iii) deals with Allowances which are exempt to the
extent of amount received or the limit specified, whichever is less.

2. this section text clearly extends this benefit to blind.




Best Regards,

Apoorv Kulkarni

Apoorv Kulkarni
Senior, Accounting Advisory Services (AAS)


Lodha Excelus, Apollo Mills Compound 
NM Joshi Marg, Mahalaxmi, 


Tel:    Office: +91 (22) 3989 6000 
Mobile: +91 (0) 9833423344
Fax: +91 (22) 39836000/ 39835010 

Email ID: apoorvkulkarni at kpmg.com




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