The Central Board of Direct Taxes (CBDT) vide notification no. 39/2015/F.No.142/02/2015-TPL dated April 13, 2015 has enhanced the transport allowance exemption from INR 800 to 1,600 per month and for employee who is blind or orthopedically handicapped with disability of lower extremities, the exemption limit has been enhanced from INR 1,600 to 3,200 per month.