Transport Allowance (TA) Guide for Government Employees – 2026
TA Overview
Transport Allowance (TA) helps government employees meet daily commuting expenses between home and office. Amount depends on pay level, posting city, and DA, and is a key component of take-home pay at every CPC revision[web:98][web:99].
TA Rates by Pay Level
Rates depend on pay level and city classification. Dearness Allowance (DA) is paid additionally based on current government rate.
| Pay Level | TPTA Cities (A1/A/X) | Other Cities (B/C/Y/Z) | Notes |
|---|---|---|---|
| 9 and above | ₹7,200 + DA | ₹3,600 + DA | DA extra |
| 3 to 8 | ₹3,600 + DA | ₹1,800 + DA | DA extra |
| 1-2 (≥ ₹24,200) | ₹3,600 + DA | ₹1,800 + DA | DA extra |
| 1-2 (< ₹24,200) | ₹1,350 + DA | ₹900 + DA | DA extra |
| Level 14+ (car not availed) | ₹15,750 | ₹15,750 | No DA admissible |
City Classifications (A1, A, B, C)
TA depends on your city classification. Major cities (A1) get higher TA, while other urban/rural areas fall into B1/B2 or C classes.
| Classification | Type | Major Cities |
|---|---|---|
| A1 / X / TPTA | Metropolitan / Large | Delhi, Mumbai, Kolkata, Chennai, Hyderabad, Bangalore |
| A / Y | Large Urban | Ahmedabad, Pune, Lucknow, Jaipur, Kanpur, Surat |
| B / B1 | Urban | Bhopal, Ludhiana, Vijayawada, and more[web:104] |
| C / B2 / Z | Other cities | All other towns & locations |
City types may be updated as per census and CPC notifications.
DA on TA
Dearness Allowance (DA) is paid on the TA amount and revised regularly. It boosts net take-home salary, and TA + DA changes every time DA is updated.
- TA = Base TA + DA component (linked to latest DA %).
- Only eligible while actively serving (not in leave, suspension, foreign or long tour postings).
TA for Differently Abled Employees
| Type | Exemption Limit |
|---|---|
| Blind, deaf-mute, orthopedically handicapped | ₹3,200 per month or ₹38,400/year[web:99] |
- Proof of disability must be certified by government hospital.
- Amount in excess of exemption is taxable.
Tax Rules for Transport Allowance
| Category | Exemption / Taxability |
|---|---|
| General employees | Fully taxable (added to salary) |
| Differently abled | Exempt up to ₹3,200/mo; balance taxable |
- Keep documentary proof of TA received for computation.
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