I find the question a legitimate one. I would advise the author to check the date of promotion. If the official is promoted first and then transferred, then he/she will get Transfer TA at the rate of 80% of his new basic pay after promotion, i.e., Rs. 95,500/-.
On the other hand, if the officer is transferred first and then promoted in the new place of posting, then he/she will get Transfer TA at the rate of 80% of the basic pay before promotion, i.e., Rs. 93,000/-.
Transfer TA is given at the rate of 80% of the basic pay of the official on the date of actual transfer.
I hope this clarification would clear the concept.
Beware! I question everything and everybody.