Transport Allowance (TPTA) : Report of the Committee on Allowances
Transport Allowance (TPTA) (Para 8.15.53)
Existing Provisions: Granted to cover the expenditure involved in commuting between place of residence and place of duty. The existing rates are as under:
Officers drawing GP 10000 and higher, who are entitled to the use of official car, have the option to avail of the existing facility or to draw TPTA @ ?7000 + DA.
Differently abled employees are granted TPTA at double rates subject to a minimum of ?1000+DA.
Recommendations of 7th CPC: Transport Allowance is already fully DA indexed. Therefore, following rates of Transport Allowance are recommended:
Officers in Pay Level 14 and higher, who are entitled to the use of official car, will have the option to avail themselves of the existing facility or to draw the TPTA at the rate of ?15,750+DA pm.
Differently abled employees will continue to be paid at double rate, subject to a minimum of ?2,250 plus DA.
I. National Council (Staff Side), JCM:
i. There should be only two levels for Transport Allowance, as under:
Level 9 and above
?7500+DA (Higher TPTA Cities)
?3750 + DA (Other Places
Below Level 9
?3750+DA (Higher TPTA Cities)
?1875 + DA (Other Places)
ii. Income Tax exemption, which was available for Transport Allowance, may be reintroduced.
II. Ministry of Health and Family Welfare: SAG Doctors should be paid Transport Allowance at the rates admissible to Joint Secretary in lieu of Staff Car.
Analysis and Recommendations of the Committee: The Committee notes that the Transport Allowance is fully indexed to Dearness Allowance and the rates have accordingly been revised by the 7th CPC. As the demands do not relate to any changes recommended by the 7th CPC, the recommendations of the 7th CPC on Transport Allowance may be accepted without any change.
When this allowance was introduced by 5th CPC, the entire amount was exempted from Income Tax. However, the Committee is not making any recommendations relating to raising of Income Tax ceiling on Transport Allowance as it is not within the purview of the Committee. The matter may be taken up separately with Department of Revenue.