Transport allowance in general could mean allowance provided for the purpose of transport.However, transport allowance under section 10(14) of Income-tax Act,1961 read with rule 2BB of Income-tax rules can be either of the following.
- Transport Allowance(TPA) is paid to Railway staff to compensate the cost of commuting between place of residence and place of duty.
- it is admissible to all Railway Employees who don't have government Traveling facilities/official vehicles.
- Allowance granted to an employee to meet his expenditure for the purpose of commuting between his place of residence and office/place of duty.
- Allowance granted to an employee working in transport business to meet his personal expenditure during his duty performed in the course of running of such transport from one place to another place provided employee is not receipt of daily allowance.
7TH CPC
TRANSPORT ALLOWANCE
Rates of Transport Allowance for all
categories of Central Government Employees with effect from 01.01.2016 as per 7th
Pay Commission.
Rates of Transport Allowance
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Pay
Level(Grade Pay)
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Higher
TPTA Cities*
|
Other
Places**
|
Level 9 and Above
(GP 5400/- PB-2 and Above)
|
7200 + DA
|
3600 + DA
|
Level 3 to Level 8
(GP 2000 to GP 4800)
|
3600 + DA
|
1800 + DA
|
Level 1 and Level 2
(GP 1800 and GP 1900)
|
1350+ DA
|
900+DA
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TPTA Cities:-*Ahmedabad(UA),Bengaluru(UA),Chennai(UA),Coimbatore(UA),Delhi(UA),Gaziabad(UA),
GreaterMumbai(UA),Hydearabad(UA),Indore(UA),Jaipur(UA),Kanpur(UA),Kochi(UA),Kolkata(UA),Kozikode(UA),Lucknow(UA),Nagpur(UA),Patna(UA),Pune(UA),
Surat(UA)
Other places**Central
Government Employees posted at all Other Places including Faridabad,
Gugaon,Gaziabad & Noida.
Note:-List of
Cities/Towns eligible for Higher Rates of Transport Allowance on
Re-Classification of Cities/Towns as per Census 2011(w.e.f 01.04.2015).
Officers in Pay Level 14
and higher, who are entitled to the use official car, will have the option to
avail themselves of the existing facility or to draw the TPTA at the rate of
Rs.15,750+DA PM. Differently abled employees will continue to be paid at double
rate, subject to minimum of Rs.2250 + DA.
7th CPC LEVEL
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TPTA CITIES
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OTHER CITIES
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Level-I (GP 1800) and
Level-2 (GP 1900)
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Level -1
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1350 + DA
|
900 + DA
|
3600 + DA (24200 and
Above)
|
1800 + DA (24200 and
Above)
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Level-2
|
1350 + DA
|
900 + DA
|
3600 + DA (24200 and
Above)
|
1800 + DA (24200 and
Above)
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Level-3 (GP 2000) to
Level-8 (GP 4200)
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Level - 3
|
3600 + DA
|
1800 + DA
|
Level - 4
|
3600 + DA
|
1800 + DA
|
Level - 5
|
3600 + DA
|
1800 + DA
|
Level - 6
|
3600 + DA
|
1800 + DA
|
Level - 7
|
3600 + DA
|
1800 + DA
|
Level - 8
|
3600 + DA
|
1800 + DA
|
Level-9 and Above (GP 5400 PB-2 and Above)
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Level-9
|
7200 + DA
|
3600 + DA
|
Level-10
|
7200 + DA
|
3600 + DA
|
Level-11
|
7200 + DA
|
3600 + DA
|
Level-12
|
7200 + DA
|
3600 + DA
|
Level-13
|
7200 + DA
|
3600 + DA
|
Grant of Transport
Allowance at double the normal to deaf and dumb employees of Central Government.
Transport Allowance on Leave, Training, Tour and Suspension.
Admissibility of Transport
Allowance during the following Circumstances:-
During Leave:
- The allowance will not be admissible for the calendar month(s) wholly covered
by leave.
During deputation abroad:- The allowance will not be admissible during the
period of deputation abroad.
During Tour:-
If an employee is absent from Headquarters / Place of Posting for full calendar
month/months due to Tour, he/she will not be entitled to Transport Allowance
During that / those calendar month/months. However, if the absence does not
cover any calendar month(s) in full, Transport Allowance will be admissible for
full month.
During training treated as
duty: the allowance may be granted during such training, if no Transport
Facility/Travelling Allowance /Daily Allowance is provided for attending the
training institute. During Official tour in him training course, the allowance
will not be admissible when the period of the tour covers the whole calendar
month. Also, during training abroad, no transport will be admissible when the
period of such training covers the whole calendar month.
During the inspections / survey duty:- Members
of special Parties within the city but exceeding 8 kms. From the Head Quarters
or during continuous field duty either in or Outside the Headquarters:
Transport allowance is given to compensate for the expenditure incurred for
commuting for both to and fro between the place of duty and residence. In case
when one gets Road Mileage/Daily Allowance or free transportation for field/
Inspections/Survey duty or tour for a period cover the whole calendar month.
To vacation staff: - Vacation staff entitled to Transport Allowance provided no free
transport facility is given to such staff. However, the allowance shall not be
admissible when such vacation spell, including all kinds of leave, covers the
whole calendar month(s).
During Suspension:- As a Government employee under suspension is not required to attend
office, he/she is not entitled to Transport Allowance during suspension where
suspension covers full calendar month(s). This position will hold well even if
suspension period is finally treated as duty. Where suspension period covers a
calendar month partially, Transport Allowance payable for that month shall be reduced
proportionately.
Transport
Allowance with Dearness Allowance Chart from 1st January 2018
TA with
DA Chart
Transport
Allowance with Dearness Allowance (7%)
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7th
CPC Pay Matrix Level
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Higher
TPTA Cities
|
Other
Cities
|
Level 1 (GP
1800) and Level 2 (GP 1900)
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Level -1
|
1,444
|
963
|
3,852
(24200 and
Above)
|
1,926
(24200 and
above)
|
|
Level-2
|
1,444
|
963
|
3,852
(24200 and
Above)
|
1,926
(24200 and
Above)
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Level-3 (GP
2000) to Level-8 (GP 4200)
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Level-3
|
3,852
|
1,926
|
Level-4
|
3,852
|
1,926
|
Level-5
|
3,852
|
1,926
|
Level-6
|
3,852
|
1,926
|
Level-7
|
3,852
|
1,926
|
Level-8
|
3,852
|
1,926
|
Level-9
and Above (GP 5400 PB-2 and Above)
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Level-9
|
7,704
|
3,852
|
Level-10
|
7,704
|
3,852
|
Level-11
|
7,704
|
3,852
|
Level-12
|
7,704
|
3,852
|
Level-13
|
7,704
|
3,852
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How to calculate TPA
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