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.
"If you are killed in action, you go to Heaven. If you win, you rule this Earth (as beautiful as Heaven). That is why, O son of Kunti, take a firm resolve and fight!"-- Shrimad Bhagwad Gita