Is TA paid when I am on earned leave?

Yes, unless the leave covers a whole calendar month. TA is withheld only for calendar months wholly covered by leave.

Does TA increase when DA increases?

Yes. DA is paid on TA, so each DA hike raises it. At 60% DA, a base TA of ₹3,600 becomes ₹5,760.

I am in Level 2. When do I get the higher TA?

When your basic pay reaches ₹24,200 or more, which in Level 2 happens at the ₹24,500 cell. You then get ₹3,600 plus DA in the 19 higher-TA cities and ₹1,800 plus DA elsewhere.

Can a Level 14 officer take TA instead of an official car?

Yes. An officer entitled to an official car may opt for TA of ₹15,750 plus DA a month, and the option cannot be changed during the current assignment.

Home › Learn › Government pay › Transport allowance rules for central government employees

Transport allowance rules for central government employees

Updated 11 October 2026

Transport Allowance (TA) is a fixed monthly amount for travel between home and office. It depends on your pay level and on whether you are posted in one of 19 higher-TA cities, and DA is paid on top of it. At the current DA of 60%, a Level 7 employee in Delhi gets ₹3,600 + ₹2,160 = ₹5,760 a month.

TA rates by pay level

The rates come from the Department of Expenditure OM of 7 July 2017, in force from 1 July 2017.

Pay level	19 higher-TA cities	With 60% DA	Other places	With 60% DA
9 and above	₹7,200	₹11,520	₹3,600	₹5,760
3 to 8	₹3,600	₹5,760	₹1,800	₹2,880
1 and 2	₹1,350	₹2,160	₹900	₹1,440

The 7th CPC salary calculator shows TA alongside basic pay, DA and HRA for any level and city.

The 19 higher-TA cities

The higher rate applies in Ahmedabad, Bengaluru, Chennai, Coimbatore, Delhi, Ghaziabad, Greater Mumbai, Hyderabad, Indore, Jaipur, Kanpur, Kochi, Kolkata, Kozhikode, Lucknow, Nagpur, Patna, Pune and Surat. Every other place gets the lower rate. This list is separate from the X, Y and Z classes used for HRA: Kochi, Lucknow and Patna, for example, are higher-TA cities but not X class for HRA (see the HRA city classification).

The ₹24,200 rule for Levels 1 and 2

A DoE OM of 2 August 2017 gives employees in Levels 1 and 2 who draw basic pay of ₹24,200 or more the Level 3 to 8 rate: ₹3,600 plus DA in the 19 cities and ₹1,800 plus DA elsewhere. ₹24,200 is the 11th cell of Level 1, and in Level 2 the first cell above it is ₹24,500, so long-serving staff in both levels cross it through annual increments.

Worked example. A Level 1 employee in Lucknow moves from ₹23,500 to ₹24,200 on the 1 July 2026 increment. DA is 60%.
TA before: ₹1,350 × 1.60 = ₹2,160 a month.
TA after: ₹3,600 × 1.60 = ₹5,760 a month.
The increment adds ₹700 to basic pay and ₹420 to DA, which is ₹1,120. The switch to the higher TA adds another ₹3,600, so monthly pay rises by ₹4,720 in all (before any change in HRA).

DA on transport allowance

The 2017 rates absorbed the DA that had built up on the old 6th CPC rates, and the current DA percentage is paid on top of them. TA payable = base TA × (1 + DA%), so TA goes up every time DA is raised. At 60% DA a Level 10 officer in Mumbai gets ₹7,200 × 1.60 = ₹11,520. If the expected, but not yet approved, 63% for July 2026 comes through, it would become ₹7,200 × 1.63 = ₹11,736. Track the rate on the DA rates page and read how DA is calculated.

Higher TA and the car option

Employees with disabilities: visually impaired, orthopaedically disabled, hearing impaired employees and those with spinal deformity, as specified in the order, get double the normal rate, but never less than ₹2,250 plus DA a month. A Level 3 employee in Lucknow gets 2 × ₹3,600 = ₹7,200 plus DA, or ₹11,520 at 60% DA. A Level 1 employee outside the 19 cities would get 2 × ₹900 = ₹1,800, so the minimum of ₹2,250 applies, which is ₹3,600 with DA.
Level 14 and above with an official car: an officer entitled to a car may take TA of ₹15,750 plus DA instead (₹25,200 at 60% DA). The option cannot be changed during the current assignment.
Government transport: if your office gives you transport, TA is not paid.

When TA is not paid

For any calendar month wholly covered by leave. A month with even one day of duty still gets TA.
For any full calendar month spent away from headquarters on tour.
During training, TA is paid only if the institute provides no free transport, TA or DA, and not for months wholly on tour or for training abroad.
Under suspension: nil for full months, proportionate for part months.
During deputation abroad.

The orders are on the Department of Expenditure website.

Is transport allowance taxable?

For most employees TA is fully taxable in both regimes; the old ₹1,600 a month exemption was folded into the standard deduction in 2018. Employees with the specified disabilities have a separate exemption. It used to be ₹3,200 a month. Reports on the draft Income-tax Rules 2026 said it would go up to ₹15,000 a month plus DA in metro cities and ₹8,000 plus DA elsewhere, so confirm the final limit your DDO applies. Work out your tax with the income tax calculator.