|Particulars||Until AY 2018-19||From AY 2019-20||From AY 2020-21|
|Gross Salary (in Rs.)||8,00,000||8,00,000||8,00,000|
|(-) Transport Allowance||19,200||Not Applicable||Not Applicable|
|(-) Medical Allowance||15,000||Not Applicable||Not Applicable|
|(-) Standard Deduction||Not Applicable||40,000||50,000|
All said and done, though the impact of this amendment for the salaried may appear to be minimal, employers, with this move, would stand to gain in terms of being spared of a whole lot of administrative efforts in processing medical bills of its employees. Perhaps, that was the intention of the legislature.