Conveyance allowance: Who can still claim tax benefit on transport allowance after standard deduction

Under the Income Tax Act, specially-abled employees continue to receive transport allowance benefits, which are distinct from the general standard deduction.

Transport Allowance for Specially-Abled Employees

As per the law, blind, deaf, dumb, or orthopaedically handicapped employees with lower limb disabilities can claim tax exemption on transport allowance up to Rs 3,200 per month (i.e., Rs 38,400 per annum).