Transport Allowance

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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?

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Transport allowance comes u/s 10 (14)ii it is taxable in the hands of all employe except in case of blind deaf dumb handicapped exemption upto ₹ 3200 p.m


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