Quick Summary: Transport Allowance (TPTA) is paid to Central Government employees to compensate for the cost of commuting. Unlike HRA, TPTA does not have a fixed “jump” when DA crosses 50%. Instead, it is indexed to DA, meaning it rises every time the Dearness Allowance increases.
Total TPTA = Basic Rate + (DA % of Basic Rate)
Example: If your Base Rate is ₹1350 and DA is 54%, your TPTA is ₹1350 + (54% of 1350) = ₹2,079.
TPTA Rates Chart (Level-Wise)
The 7th Pay Commission divided Transport Allowance into two categories based on the place of posting: Higher TPTA Cities (19 cities) and Other Places.
| Pay Level (7th CPC) | Higher TPTA Cities (Base Rate) | Other Places (Base Rate) |
|---|---|---|
| Level 9 and Above | ₹7,200 + DA | ₹3,600 + DA |
| Level 3 to 8 (And Level 1/2 with Pay > ₹24,200) |
₹3,600 + DA | ₹1,800 + DA |
| Level 1 and 2 | ₹1,350 + DA | ₹900 + DA |
List of 19 “Higher TPTA” Cities
Many employees confuse “X Class Cities” (for HRA) with “Higher TPTA Cities”. While mostly similar, the TPTA list is specific to these 19 locations:
- ✅ Delhi (NCR)
- ✅ Ahmedabad
- ✅ Bengaluru
- ✅ Chennai
- ✅ Coimbatore
- ✅ Ghaziabad
- ✅ Greater Mumbai
- ✅ Hyderabad
- ✅ Indore
- ✅ Jaipur
- ✅ Kanpur
- ✅ Kochi
- ✅ Kolkata
- ✅ Kozhikode
- ✅ Lucknow
- ✅ Nagpur
- ✅ Patna
- ✅ Pune
- ✅ Surat
Clarification: Does TPTA Double at 50% DA?
There is a widespread myth that, like the Children Education Allowance (CEA) or Gratuity, the Transport Allowance base rate rises by 25% when DA crosses 50%.
Fact: No. The Department of Expenditure (DoE) has clarified that TPTA is already indexed to DA. Therefore, the “Base Rate” (e.g., ₹3600) remains constant. Only the DA component on top of it increases.
Exemption & Tax Rules
Under the old tax regime, a portion of Transport Allowance was exempt for physically handicapped employees (₹3,200/month). For general employees, TPTA is fully taxable under both the Old and New Tax Regimes.
What About 8th Pay Commission?
If the Fitment Factor is 1.92x or higher, the base rates for TPTA are expected to be revised significantly. Unions are demanding that TPTA be linked to fuel prices rather than the general CPI.
