The standard deduction for salaried taxpayers was reestablished at Rs 40,000 from FY2018-19 onwards, in lieu of the elimination of tax exemptions for transportation allowance of Rs 19,200 and medical reimbursement of Rs 15,000, which were repealed in fiscal year (FY) 2005-06. From FY2019-20, the deduction ceiling was increased to Rs 50,000.