In this year’s budget , Finance minister, Arun Jaitley reintroduced the provision of standard deduction of Rs.40,000/- for every salaried person. Central Board of Direct
Taxes has clarified that now pensioners too can avail this deduction.This provision was abolished by Finance Act 2005 and its reintroduction in budget 2018-19 is in place of the transport and medical expenses exemption which was given till last financial year.
Till last year, a salaried individual was exempted from paying tax on amounts up to Rs.15,000/- of medical expenditure and Rs. 19,200/- of transport allowance. Now these have been subsumed under Rs.40,000/- standard deduction.
IT department tweeted that a tax payer who is in receipt of pension from his former employer shall be entitled to claim a deduction of Rs.40,000/- or the amount of pension whichever is less , under section 16 0f the I T Act.
Source: THE TIMES OF INDIA , NEW DELHI