TaxTMI 
TaxTMI 
I would like to know if the Transport Allowance under IT Act Section 10(14) Rule 2BB applicable only for Central Government employees or State Govt (ASSAM) employees as well?
Travelling Allowance
16 Apr 2020 
1 Reply 
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Transport allowance applicability: Central and State government employees both covered under income tax exemption provisions.
The income tax exemption for Transport Allowance under the relevant rule applies to government employees generally and is not confined to central government employees; state government employees are likewise eligible for the exemption. (AI Summary)
The income tax exemption for Transport Allowance under the relevant rule applies to government employees generally and is not confined to central government employees; state government employees are likewise eligible for the exemption. (AI Summary)
