While most special allowances under Section 10(14) are not exempt in the New Regime, transport allowance for employees with blindness or orthopaedic disability is still available. This allowance covers commuting expenses between the employee's residence and workplace.
Eligibility
- Employees who are blind
- Employees with physical disability of lower extremities (orthopaedic disability)
- Requires medical certificate from a government doctor
- Not available to regular (non-disabled) employees under New Regime
Exemption Amount
- Up to ₹3,200 per month (₹38,400 per year)
- Actual amount received, subject to maximum of ₹3,200/month
- Must be included as a component in the salary structure by the employer
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
