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conveyance allowance deduction in income tax and efiling

02 March 2019

hello everyone this is Jayaprakash from Tamilnadu I am a differently abled person I receive rupees 30000 that is 2500 into 12 hours conveyance allowance how can I detect in income tax and how should I enter the details while e filing online kindly clarify me

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7 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (184641 Points)
Replied 03 March 2019

Yes, you can claim transportation allowance for physically handicapped, exempted u/s 10(14)(ii) of IT act read with Rule 2BB upto Rs.3,200/- PM

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jaya prakash (24 Points)
Replied 03 March 2019

thanks a lot for replying me on this matter can you kindly suggest me where to show this deduction while filing e return online

Priya Kashyap (Student) (7053 Points)
Replied 03 March 2019

The exemption limit for orthopedically handicapped and blind people is Rs. 3200 per month.

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jaya prakash (24 Points)
Replied 03 March 2019

thanks for clarifying can you kindly suggest me where to enter this amount while filing return online

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Priya Kashyap (Student) (7053 Points)
Replied 03 March 2019

In ITR 1 there is no separate option to show the conveyance allowance exemption. You can only show professional tax deduction under Part B - B1 (v) “Deduction u/s 16″.( This option is available now in ITR for AY:2018–19 but not for earlier years). Take the salary after these deductions in the “Income From Salary” column. However you have to show PF deductions separately in 80C Column. But show transport allowance and HRA allowance exempt portion under “Exempt Income'' column under section 10(14)(ii) and 10(13A).

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jaya prakash (24 Points)
Replied 03 March 2019

thanks once again for shedding light on this matter