T.A.

RULES

By - N.R. NAIDU

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S.R. 1. – These rules may be called the Supplementary Rules and apply to all
Govt. servants.

S.R. 2 – Definition of various terms used in T.A. Rules are mentioned here.

S.R. 19 – Govt. servant in transit from one post to another rank in the grade,
the entitlement will be of the lower post.

S.R. 21- Kinds of travelling allowances;

The following types of Travelling Allowance may be drawn by the Govt.
servant on different circumstances:
(a) Permanent travelling allowance
(b) Conveyance or horse allowance
(c )Mileage allowance
(d) Daily allowance
(e ) The actual cost of travel

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S.R. 22 - Permanent travelling allowance
Permanent Travelling allowance is a fixed monthly allowance granted to a Govt.
Servant whose duties require him to travel extensively and intended to cover the
cost of all journeys within the sphere of his duty.
GIO – TA for attendant/escort during tour/training (only mileage allowance) is
allowed to the attendant/escort for accompanying a Govt. servant with
disabilities during travel while on tour/training subject to conditions as
mentioned therein.
S.R. 23- Not admissible with other kinds of TA:-
It is not drawn during leave, temporary transfer or joining time. It cannot be
drawn concurrently with any other kind of TA unless specially authorised.
S.R. 25- Conveyance or horse allowance
Conveyance allowance or horse allowance is granted to a Govt. servant whose
duties require extensive travelling at or within a short distance from
headquarters under the conditions which do not render him eligible for daily
allowances.
S.R. 27- Conveyance or horse allowance can be drawn in addition to other
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kinds of TA. It is not drawn during leave, temporary transfer or joining time.
S.R. 29 - Mileage Allowance:-
Mileage allowance is the form of Travelling Allowance which is calculated on the
distance travelled and which is given to meet the cost of particular journey.
Principles of calculation of mileage allowance
S.R. 30 – (a) The mileage allowance between two places is calculated on the basis
of the shortest practicable route. If there are two more such routes equally
short, then by cheapest of such routes.
(b) Shortest route is that by which the traveler can most speedily reach his
destination by ordinary mode of travelling. In case of doubt competent
authority may decide which shall be regarded as shortest route.
( c ) If a Govt. servant travels which is not shortest but cheaper than shortest
route, his mileage allowance should be calculated on the route actually used.

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S.R. 31 - A competent authority may sanction mileage allowance for special
reasons; on a route other than shortest or cheapest, provided that the
journey is actually performed by such route.
S.R.32 – A journey on transfer is begin or end at actual residence, other journey
begins and end at duty station.
Explanation: Duty Point at the headquarters means the place or office where a
Govt. servant remains on duty i.e. the place of employment at headquarters.
As for the outstations, the ‘Duty Point’ shall be taken to the place visited by
the Govt. servant on duty.
Mileage allowance for Journey by Railway:
S.R. 34 - Government servant when travelling by rail are considered to be
entitled to be class of accommodation according to the following scale:

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 Pay Level RAIL
Level 14 and above AC first class

Level 12 & 13 AC first class

Level 6 to 11 AC II- TIER

Level 5 and below First class/AC III tire/AC Chair Car

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Important decisions of Govt. of India related to rail journey:
1. The employee entitled to travel by AC 3-tier/First class/AC Chair Car may
travel by the AC 2- Tier where any of the direct trains, connecting originating
and destination stations by the direct shortest route do not provide these three
classes of accommodation.
2. Cost of travel includes, fare by entitled class, or actual expenses which ever is
less.
3. Reservation charges / sleeper charges / telegram charges are also
reimbursable.
4. Reimbursement of cancellation and reservation charges in respect of journeys
cancelled in the public interest.
5. The special supplementary charges levied by the Railways for Super Fast
Express trains are also reimbursable.
6. Sportsmen participating in National events are eligible to travel by First class
by train.

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7. Tatkal Seva Charges are under emergent circumstances.
8. Conveyance charges for collection of tickets, VISA etc. from railway station,
booking office, passport office are reimbursable by public transport only
subject to control by controlling authority.
9. Non-availability of reservation will not entail a govt. servant to travel by a
longer route.
10. Service charges levied by Agencies authorized by Zonal Railway’s on tour.
S.R. 35 – Special concession: A competent Authority may, special reasons to be
recorded in writing, declare any particular Govt. servant to be entitled to
accommodation of a higher class than prescribed for his grade under S.R.
34.

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S.R. 40 : Mileage Allowance for journey by sea or by river steamer – the
entitlement of class of accommodation shall be as under

Pay Level Entitlements

Level 9 and above Highest class, ( For A&N islands and

Lakshadweep island – Deluxe class)
Level 6 to 8 Lower class if there are only two classes in
steamer( For A&N islands and Lakshadweep
island –First/A-cabin class)
Level 4 and 5 If there are only two clasess - lower class
If there are three class - the middle class or
second class
If there are four classes- third class (For
A&N islands and Lakshadweep island –
second B-cabin class
Level 3 and below The lowest class( A&N islands and
Lakshadweep island – Bunk class)

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S.R. 46: For journey by road, mileage allowance is admissible at following rate
for each kilometer travelled.

PAY LEVEL ROAD

Level 14 and Any type of public bus, ac taxi, own
above car, scooter, auto rickshaw
Level 6 to 13 Same as above except AC Taxi
Level 4 & 5 Any type of bus except AC bus ,own
car, scooter, auto rickshaw
Level 3 and ordinary bus, auto rickshaw, own
below scooter

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Important Orders OF GOI below S.R 46

1) Rates for taxi/autorickshaw should be restricted to the rates prescribed by local

Transport Authority.
In case rates not available :
own car/taxi – Rs 24/- p.k.m.
auto rickshaw – Rs. 12/- p.k.m.

2) Journey by Tonga/cycle rickshaw/man-driven rickshaw – charges equated to

scooter / MC / auto rickshaw.

3) When taxi/auto rickshaw shared by more than one employee – actual share
limited to half of the such mode of conveyance.

4) When place of visit is connected by rail -the road mileage will be restricted to
entitled class of accommodation by rail.

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7.When a group of employees travel by a hired chartered bus on official tour:

For places connected by rail – Actual share limited to rail fare by entitled class

For places not connected by rail – Actual share limited to fare by regular bus plying
on the route.

8. Journey by own car/full taxi between places connected by rail shall be

restricted to rail fare of entitled class.

9. Temporary duty at H.Q. station- local journey

(a) Ty. duty beyond 8 km. from residence within Municipal Limit where HQ of the
employee is located shall be performed as duty point. Journey can be performed
by local train, own conveyance, bus etc. Prior permission to Travel by taxi, scooter,
if necessary shall be obtained.

(b) Ty. Duty within 8 km. from residence: No mileage admissible for journey
performed by own car, taxi, auto, scooter etc. Reimbursement of bus fare, local
train fare shall be reimbursed.

(c ) D.A. shall be paid 50 % of the rate prescribed by Govt. for length of absence.12
SR. 48(B) – Journey by air is permissible on tour and transfer.
( GID – The air travel on Govt. Account both Domestic (including LTC) and
international travel can be made by private airlines. Tickets shall be
purchased only through Balmer & Lawrie , Ashok Travels and IRCTC
only vide O.M. no. 19024/3/2021-E.IV dated 16.2.2022)
Travel Entitlement for air travel on tour/training shall be as under-

(i) Pay level 14 and above – Business class/Club Class

(ii) Pay level 12 & 13 - Economy class
(iii) 6 to 11 - Economy class

GOI’S Order below SR 48 –

Powers delegated to respective Ministries/Deptt to permit non-entitled
officer to travel by Air/
1. Air travel by non-entitled officers
(I) Inter island journey by helicopter in A & N island and Lakshadweep
island.
(II) Kolkata and places in North East Region.
III) Employees working in Tripura may travel between Agartala and
Kolkata. 13
(iv) Between Srinagar and Leh during winter involving urgent public interest.

(v) Cennai/Kolkata and A & N islands – Officers drawing pay of Rs. 8550/-
(pre-revised pay) may travel on tour/transfer in public interest.

(vi) Lakshadweep and Kochi/kozikodhe- Officers drawing pay of Rs. 8550/-

(pre-revised pay) may travel on tour/transfer in public interest.

(vii) Port Blair and Bhubneswar - Officers drawing pay of Rs. 8550/- (pre-
revised pay) may travel on tour/transfer in public interest if journey is
treated shortest route to reach the destination.

2) In case of death of an employee while on tour in India or abroad, the body

may be brought by Air to the headquarter or to the home town as per wishes
of family.

3) Sportsman, Managers, Coaches, Masseurs and Doctors selected for

sporting events of international importance held outside India may travel by
economy class.

4) Election observer deputed by Election Commission may travel by air 14

on
election duty.
S.R. 49 – A daily allowance is uniform allowance for each day of absence from
head quarter, which is intended to cover the ordinary daily charges incurred by
a Govt. servant in consequences of such absence.
S.R. 51 – Daily allowance is admissible on the following scale-

Pay level Reimbursement of Reimbursement Reimbursement

travel within the city of food charges of Hotel
accommodation/
guest house
Level 14 & As per actual by AC Taxi Up to Rs. 1200 per Up to Rs.7500 per
above day day
Level 12 & Rs.50 per k.m. per day Up to Rs.1000 per Up to Rs.4500 per
13 by AC Taxi day day
Level 9 & 11 Rs. 338 per day by non- Up to Rs,900 per Up to Rs.2250 per
ac taxi day day
Level 6 to 8 Rs. 225 per day by non- Up to Rs.800 per Up to Rs. 750 per
ac taxi day day
Level 5 & Rs.113 per day by non- Up to Rs. 500 per Up to Rs.450 per
below ac taxi day day 15
S.R. 70 - A period of absence from Hqrs. begins when a Govt. servant leaves
Hqrs. and ends when he returns to Hqrs.
GOI’s order –Combination of tour with vacation-
when a vacational staff can combine tour with vacation i.e. if proceed on
tour and then avail vacation without returning to H.Qrs, in such case TA for
outward journey upto duty station will be reimbursed and no TA for return
journey. (vide om 5(46)-R1/46, dated 8th June, 1943)

S.R. 71- Daily allowance shall not be paid for any day on which a Govt. servant
does not reach a point outside a radius of eight kilometer from the duty
point at his HQ, or return to it from a similar point.

GOI’s Order on timing restriction of Daily Allowance

1) Absence from headquarter is counted on calendar day basis from midnight
to midnight . The D.A. shall be admissible as under

• Absence not exceeding 6 hours –30%

• Between 6 to 12 hours – 70%
• Exceeding 12 hours - 100%
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2) Reimbursement of hotel charges – for level 8 and below, the amount of claim
(up to the ceiling) may be paid without production of voucher against self-certified
claim only. For stay in class X cities, the ceiling for all employees up to Level 8
would be Rs. 1000/- per day. But production of voucher for reimbursement of
hotel charges in such case is must.

3) Reimbursement of travelling charges for level 8 and below, the claim(upto the
ceiling) may be paid without production of vouchers against self certified claim
only. For journey on foot can be claimed @ Rs. 12 per k.m.

4) Taxes/ GST on the hotel accommodation shall be reimbursement over and

above the prescribed entitlement.

5) Hotel and other establishment not registered/licensed shall not be treated as

guest house/hotel. It shall be treated as “making one’s own arrangement”.

6) Stay in Railway Retiring Rooms shall also be regulated as per hotel rate.

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7. Daily allowance for local journey beyond 8 k.m. – 50% of amount payable on
tour i.e. food charges as under
Absence not exceeding 6 hours –15%%
Between 6 to 12 hours – 35%
Exceeding 12 hours - 50%

8. Noida, Ghaziabad, Faredabad, Gurgaon etc. to be treated as located at H.Rs.

for Delhi based officers. Visit to these places treated as local journey.(C&AG
Cir. No. 90-Audit (rules)/18-2006/(42) dated 3/8/2006)

S.R.72- D.A. may be drawn on tour for Holidays falling during halt on tour.
GIO – 1. DA for Casual Leave is to be excluded if taken during leave.
GIO below SR73- DA upto 180 days only admissible during temporary transfer
beyond that no day shall be paid.
9) D.A. for enforced halts occurring en-route due to blockade or roads, on a/c
of flood, rains, heavy snowfall, landslide etc., delayed sailing ships, awaiting
for air lift may be reimbursed.
9) DA is admissible for period of absence at tour station regularized as special
casual leave due to curfew, disturbance, etc.
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S.R. 108 – When a person is appointed to a post in Govt. service, which he
cannot join except by sea, a competent authority may grant him a free
passage by sea from one part of India to another part for joining.
S.R. 109 - A person appointed to a post in Subordinate Govt. service in the
Andman or Nicobar island, the Authority making appointment may grant
him a free passage by sea for himself and his family.
S.R. 114 – Travelling allowance is admissible to a Govt. servant on transfer
from station to another station for the public convenience . Transfer at
his own request should not be treated as transfer for public convenience
unless the authority sanctioning transfer T.A., records the special reasons
for grant of the same.
GIO under SR114-
1. A permanent Govt. servant appointed to a post through competitive
examination, which is open to both Govt. servant and other shall be
eligible for T.A.
2. Transfer T.A. on technical resignation – for appointment to posts under
the Central Govt. on the basis of results of a competition/and or
interview open to Govt. servant and others.
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 Permanent Central Govt. employees Shall be entitled to Transfer T. A.
Temporary Govt. servant with less than 3 years of service is not entitled
for TTA.
S.R.115- A Govt. servant may draw mileage allowance for a journey on
transfer .

S.R. 116 – GIO below SR116 –Journey by rail/steamer on transfer-

(i) He may draw actual fare by rail, air, road or steamer not exceeding the
fare of the entitled class.
(ii) He may draw extra fare for each family members who accompany him.
(iii) He may draw the cost of carriage by goods train, steamer, or other craft
of personal effects.
(iv) Composite transfer and packing grant at the rate of 80% of the last
month’s pay in case of transfer involving change of station located at a
distance more than 20 k.m. from each other. However transfer from or
to A & N land or Lakshadweep 100% of pay shall be granted as CTG.

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(v) Composite transfer grant is not admissible if the transfer is within the
same headquarters does not involve compulsory change of residence.
(vi) If change of residence is involved – (1)Full T. A. will be allowed and
(2) Composite transfer grant equal to 1/3rd of 80% of basic pay shall be
paid.
(3) In case of retirement condition of 20 km is done away with, only
change of residence is must. 80% of Basic pay shall be paid as CTG.
(vii) The rates for transportation of person effects will be as under-
GIO 1 under SR 116 - The rates for transportation by road are on a per k.m.
basis and consideration of class of city have been done away with.
Level By train/steamer By Road
12 and above 6000 kg by goods train/4 wheeler wagon/1 double Rs. 50 per
container k.m.
6 to 11 6000 kg by goods train/4 wheeler wagon/1 single Rs. 50 per
container k.m.
5 3000 kg Rs. 25 per
k.m.
4 and below 1500 kg Rs. 15 k.m.
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viii) Transportation of conveyance on transfer –
level 6 and above - 1 motor car etc. or 1 motor cycle/scooter
level 5 and below - 1 motor cycle / scooter / moped / bicycle
ix) When conveyance is sent under its own propulsion
(i) when places are connected by rail – transportation charges of
conveyance shall be limited to expenditure by passenger train on rail.
(ii) when places not connected by rail – prescribed rate notified by
Directorate of transport for taxi, and auto-riksha at the starting point.
(iii) when sent on a loaded truck – actual expenses limited to the
prescribed rate.

x) Additional fare by the entitled class to Govt. servant on transfer – one

additional fare for onward and return journey is admissible to employee
for self by entitled class, if has to leave his family/household effects
behind due to non- availability of Govt. residential accommodation at
new place of posting or he could not take family due to genuine reason
at the time of joining.

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xi) In case of transfer to or from NER, if employee travels alone leaving his family
at old station, he can claim transportation of 1/3rd of house hold goods or in
lieu of 1/3rd or transportation of goods , he can take cash equivalent to
transportation charges or difference of actual weight actually he is carrying.
xii) If both husband and wife are Govt. servant transferred from one and the
same station and posted to one and the same station – in such case TTA shall
not be admissible to both of them. Either one of them claim TTA and other
will be treated as his/her family member not in employment.
xiii) When both husband and wife are transferred to the same station within six
month but after 60 days of the transfer of the spouse , the spouse who
transferred earlier will get full composite grant and the spouse who is
transferred later will get 50% of the composite grant.
xiv) Reimbursement of cost of transportation of separate personal cars where
both are Govt. servant and transfer to from one and the same station to
other one and the same station can be made in public interest.
S.R. 116 ( C) – If family travels to station other than the new H.Qr. Of the Govt.
servant on transfer, travelling allowance of the family members may be drawn
subject to the condition that it does not exceed the travelling allowance that
would have been admissible, if family had proceeded to the new HQs. station.

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S.R. 130- A Govt. servant is entitled to draw travelling allowance for the journey to
and from the place at which he appears for an examination of any of the
following kinds-
(a) An obligatory departmental or language examination.
(b) An examination held under any rules in force in the vernacular language of a
frontier or hill tribe.

S.R. 134- A Govt. servant is not entitled to any travelling allowance for a journey
made during leave or while proceeding on or returning from leave.
Exception to rule 134.
S.R. 135 – A competent authority may, for special reasons which should be
recorded, permit any Govt. servant to draw, for a journey of the kind specified
in Rule 134, travelling allowance as for a journey on tour.
S.R. 142- When a Govt. servant is compulsorily recalled to duty before expiry of his
leave and the leave curtailed by not less than one month, he is entitled to
draw mileage allowance from the place at which order of recall reaches him. If
leave curtailed is less than one month TA will be allowed at discretion of the
authority recalling him.
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S.R. 146- Subject to the provisions, no person is entitled to any travelling allowance
for journey made after retirement or dismissal from Govt. service or after
termination of such service.
S.R. 147- A competent authority may, special reasons to be recorded , permit a
Govt. servant to draw travelling allowance for the journey any kind mentioned
under rule 146.
GIO - T. A. to a central Govt. servant on retirement for settlement other than last
station of duty may be reimbursed. Other transfer benefits are also admissible as
per rule subject to the condition as mentioned under orders.
S.R. 148- A competent Authority may grant to the family of a Govt. servant who dies
wile in service such travelling allowance as it deems fit.
S.R. 194 (A) – The right of a Govt. servant to travelling allowance including daily
allowance, is forfeited or deemed to have been relinquished if the claim for it is
not preferred within sixty days, from the date on which it became due.
( In case of retirement T.T.A it is six month)
NOTE 1- As per GFR 290- Due date for TA claim: The TA Claim should be preferred
within 60 days from the date succeeding the date of completion of journey, failing
which it shall stands forfeited.
NOTE 2 – Time limit for submission of claim in case of TTA on retirement is six
month vide MoF Dept of Exp O.M. No. 19030/1/2017-E.IV DATED 15th June, 252021