Conveyance Exemption
Transport Allowance Calculator
Under Section 10(14) read with Rule 2BB, employees who are blind, deaf, dumb, or orthopedically handicapped are entitled to a statutory transport exemption of ₹3,200 per month (₹38,400 per annum).
Eligibility Criteria Section 10(14)
Exemption Summary
Total Annual Exemption
₹ 38,400
Monthly Permitted Exemption:
₹ 3,200
Applicable Section:
Section 10(14)(ii) & Rule 2BB
Important Note for General Salaried Employees
Prior to Financial Year 2018-19, all salaried employees enjoyed a conveyance allowance exemption of ₹1,600/month (₹19,200/year) plus ₹15,000 medical reimbursement. Finance Act 2018 consolidated both into the Standard Deduction (which stands at ₹50,000 in Old Regime and ₹75,000 in New Regime). The separate ₹3,200/month exemption is exclusively retained for differently-abled employees.