<s>[INST] Is transport allowance can be claimed as exemption by an employee? [/INST] Exemption of transport allowance of Rs. 1600 p.m granted to an employee is discontinued with effect from A.Y 2019-20.
However, exemption of transport allowance of Rs. 3200 p.m granted to an employee who is blind or deaf and dumb or orthopaedically handicapped is still available. </s>