CA Sandeep Kanoi

CA Sandeep KanoiLeave Travel Allowance (LTA) is the most common element of compensation adopted by employers to remunerate employees due to the tax benefits attached to it.  An LTA is the remuneration paid by an employer for Employee’s travel in the country, when he is on leave with the family or alone. LTA amount is tax free. Section 10(5) of the Income-Tax Act, 1961, read with Rule 2B, provides for the exemption and outlines the conditions subject to which LTA is exempt. Through this write-up, I want to shed light on the taxability and some other interesting relevant aspects which you as a salaried employee must keep in mind.

Exemption of Fare Only LTA exemption can be claimed where the employer provides LTA to employee for leave to any place in India taken by the employee and their family. Such exemption is limited to the extent of actual travel costs incurred by the employee. The total cost of the holidays is not covered, only the travelling cost is covered.

ID-100263929Travel within India only allowed- Travel has to be undertaken within India and overseas destinations are not covered for exemption.

Exemption on Actual Travel Expense For example, where an employer provides LTA of Rs. 25,000, but an employee spends only Rs. 20,000 on the travel cost, then the exemption is limited to only Rs. 20,000. Travel cost means the cost of travel and does not include any other expenses such as food, hotel stay etc.

Meaning of Family for LTA :– The meaning of ‘family’ for the purposes of exemption includes spouse and children and parents, brothers and sisters who are wholly or mainly dependent on you. An individual would not be able to claim the exemption in relation to his parents, brother or sisters unless they are wholly or mainly dependent on the individual.

Restriction on Number of Child for Claiming LTA :- Further, exemption is not available for more than two children of an individual born after October 01, 1998. This restriction does not apply in respect of children born before this date, and also in cases where an individual, after having one child, begets multiple children (twins or triplets or quadruplets, etc.) on the second occasion. The term “Child” includes a step-child and an adopted child of the individual.

Is exemption available every year?

No. The tax rules provide for an exemption only in respect of two journeys performed in a block of four calendar years. The current block runs from 2014-2017. If an individual does not use their exemption during any block on any one or on both occasions, their exemption can be carried over to the next block and used in the calendar year immediately following that block.

In such cases, the journey performed to claim such exemption will not be counted for the purposes of regulating future exemptions allowable for the succeeding block. For example, Mr. X joins an organisation on April 1, 2012 and is entitled to a LTA of Rs 30,000 per annum (financial year 2012-13).

X undertook a journey in December 2012 and used his exemption. However, for his LTA entitlement for 2013-14, he did not undertake a journey during the calendar year 2013.

He can undertake the journey in 2014 to claim the exemption in relation to the LTA. He would also be able to use the LTA benefit for two other journeys which he can undertake in the current block 2014-17 in relation to his LTA entitlement for future years.

Proof of travel

Supreme Court has held in the case of Larsen & Toubro and ITI that employers are under no statutory obligation to collect bills and details to prove that the employees had utilised the amounts obtained against these claims on travel and related expenses.

Employers while assessing the travel allowance claims, do not need to collect proof of travel to submit to the tax authorities. Though it is not mandatory for employers to demand proof, they still have the right to demand documentary proof depending on its policy. The Judgement of Supreme Court has only moved the responsibility from the employer to the employee, the assessing officer can still ask for the employee to provide details of travel.

The individual however needs to keep copies for his or her own records. Such proofs are helpful at the time of the audit of the tax return of the individual. Proof of travel could be, for example, tickets, boarding passes, invoice of travel agent, duty slip etc .

Here we would like also to draw attention of the employers to Circular No. 8/2013 dated 10-10-2013 which says that in respect of LTA The employer has to satisfy the obligation that leave travel (fare) concession is not taxable in view of section 10(5) the employer is not only required to be satisfied about the provisions of the said clause but also to keep and preserve evidence in support thereof. In our opinion the circular failed to take into account SC Judgment in the case of Larsen & Toubro and ITI and Employer are not bound to mandatorily preserve the Documents.

During the Fringe Benefit tax (FBT) regime, provision of paid holidays, including travel cost to any place, stay expenses etc. were subject to FBT in the hands of employers and were not taxable in the hands of individuals. Many employers extended the paid holiday benefit instead of LTA.

Now with the elimination of FBT , with effect from. April 1, 2009, paid holiday benefit is fully taxable in the hands of employees and, therefore, employers are reintroducing the LTA element by withdrawing the paid holidays benefit.

Does claiming LTA in alternate years mean that the two year entitlement gets added together?

It does. If you are entitled to an LTA of Rs.10,000 per year and do not utilize it for the the first year it is carried forward to the next year. In the second year you can claim the entire amount (Rs.20,000) as tax exempt provided you spend it according to the specification in LTA tax laws as detailed above.

Carry over concession for Leave Travel Allowance :- Leave Travel Allowance (LTA) comes with a carry forward feature. You can carry forward your Leave Travel Allowance in the situation that it has not been used. It can be brought forward and claimed in the first year of the next block. Here we would like to mention that only one LTA can be brought forward and claimed in the first year of the next block.

Can I Claim LTA Twice in a Year:-  Though you can claim two journeys in a block of four years, you can claim the LTA benefit just once in a year. You cannot claim both the journeys in one year. So, while a person can get an income tax exemption for two journeys in a block of four calendar years, he can make a trip only once a year. If you make two trips in a year, you lose one. One way out is to claim one and make your spouse claim the other in case your spouse is also working.

LTA in case of Switch of JOB :- If you switch jobs, you can get the LTA not only from your present organisation but also from your former employer, if the concession is lying unutilised.  Let’s say that, in the 2010-13 block, you claimed LTA in 2011. In 2012, you switched jobs. You can still claim your second journey with your new employer. Of course, your new employer will ask to look at your earlier tax returns to see whether it has been claimed or not.

Amount Exempted

1. Journey performed by Air – Economy Air fair of National carrier by the shortest route or the amount spent which ever is less will be exempt

2. Journey performed by Rail – A.C. first class rail fare by shortest route.or amount spent which ever is less will be exempt.

3. Place of origin and destination place of journey connected by rail but journey performed by other mode of transport – A.C. first class rail fare by shortest route or amount spent which ever is less.

4. Place of origin & destination not connected by rail(partly/fully) but connected by other recognised Public transport system – First class or deluxe class fare by shortest route or amount spent which ever is less.

5. Place of origin & destination not connected by rail(partly/fully) and not connected by other recognised Public transport system also – AC first class rail fare by shortest route (as the journey had been performed by rail) or the amount actually spent ,which ever is less.

Extract of Section 10(5)

“Section 10(5)  in the case of an individual, the value of any travel concession or assistance received by, or due to, him,—

(a)  from his employer for himself and his family, in connection with his proceeding on leave to any place in India ;

(b)  from his employer or former employer for himself and his family, in connection with his proceeding to any place in India after retirement from service or after the termination of his service,

subject to such conditions as may be prescribed (including conditions as to number of journeys and the amount which shall be exempt per head) having regard to the travel concession or assistance granted to the employees of the Central Government :

Provided that the amount exempt under this clause shall in no case exceed the amount of expenses actually incurred for the purpose of such travel.

Explanation.—For the purposes of this clause, “family”, in relation to an individual, means—

(i)  the spouse and children of the individual ; and

(ii)  the parents, brothers and sisters of the individual or any of them, wholly or mainly dependent on the individual; ]”

Conditions for the purpose of section 10(5) as Prescribed in Rule 2B of Income Tax Rules- Extract of Rule 2B

2B. (1) The amount exempted under clause (5) of section 10 in respect of the value of travel concession or assistance received by or due to the individual from his employer or former employer for himself and his family, in connection with his proceeding,—

(a)  on leave to any place in India;

(b)  to any place in India after retirement from service or after the termination of his service,

shall be the amount actually incurred on the performance of such travel subject to the following conditions, namely :—

[(i)  where the journey is performed on or after the 1st day of October, 1997, by air, an amount not exceeding the air economy fare of the national carrier by the shortest route to the place of destination;

(ii)  where places of origin of journey and destination are connected by rail and the journey is performed on or after the 1st day of October, 1997, by any mode of transport other than by air, an amount not exceeding the air-conditioned first class rail fare by the shortest route to the place of destination; and

(iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed on or after the 1st day of October, 1997, between such places, the amount eligible for exemption shall be :—

(A)  where a recognised public transport system exists, an amount not exceeding the 1st class or deluxe class fare, as the case may be, on such transport by the shortest route to the place of destination; and

(B)  where no recognised public transport system exists, an amount equivalent to the air-conditioned first class rail fare, for the distance of the journey by the shortest route, as if the journey had been performed by rail.]

(2) The exemption referred to in sub-rule (1) shall be available to an individual in respect of two journeys performed in a block of four calendar years commencing from the calendar year 1986 :

[Provided that nothing contained in this sub-rule shall apply to the benefit already availed of by the assessee in respect of any number of journeys performed before the 1st day of April, 1989 except to the extent that the journey or journeys so performed shall be taken into account for computing the limit of two journeys specified in this sub-rule.]

(3) Where such travel concession or assistance is not availed of by the individual during any such block of four calendar years, an amount in respect of the value of the travel concession or assistance, if any, first availed of by the individual during first calendar year of the immediately succeeding block of four calendar years shall be eligible for exemption.

Explanation : The amount in respect of the value of the travel concession or assistance referred to in this sub-rule shall not be taken into account in deter-mining the eligibility of the amount in respect of the value of the travel con-cession or assistance in relation to the number of journeys under sub-rule (2).]

[(4) The exemption referred to in sub-rule (1) shall not be available to more than two surviving children of an individual after 1st October, 1998 :

Provided that this sub-rule shall not apply in respect of children born before 1st October, 1998, and also in case of multiple births after one child.]

 Republished with amendments

Image courtesy of bplanet at FreeDigitalPhotos.net

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252 responses to “Taxability of Leave Travel Allowance (LTA) – Section 10(5)”

  1. Ramesh Mundra says:

    Hi,

    I travelled from Mumbai-Sawaimadhpore-Jaipur-Jodgpur-Jaiselmer -Mumbai, can I claim all travel expenses relates to train fare ?

  2. Rajesh Nair says:

    I had traveled on SUNDAY-05/22/2016.

    But my leave have started from 05/23/2016 (Monday) and End Date: 05/27/2016 (Friday).

    Please let me know, I am eligible for LTA claim?

  3. D PATHAK says:

    AVAIL LTA WITH IN INDIA IN NOVEMBER 2016, TOTAL TRANSPORT EXPENSE IS 45000/-, EMPLOYER REIMBUERSE RS 29000/- AS AN INDIVIDUAL ASSESSEE HOW IT IS BENEFICIAL TO ME.

  4. Alok says:

    Hi
    I had joined one organization on May’14 and applied one LTA of 70 K i.e. 35 K *2 years.

    And consequently in Apr’16 I took LTA money of 35 K with tax deductions. The interested thing is that when I left organization on Oct’16 then company has taken entire 35 K in final settlement. Please guide me whether I can get at least 6months LTA or not ?

  5. Ramesh Oduru says:

    I took vacation from 1st Sep till 5th Sep. Last 3 days ( 3, 4 & 5 Sep) are public holidays and I applied leave for 2 days (1st Sep & 2nd Sep) only. Can I claim this expense under LTA?

  6. SUNIL KUMAR GUPTA says:

    IF COMPANY PROVIDE LTA AS A PART OF SALARY THEN HOW CAN I CLAIM EXEMPTION.

    • Varma alluri says:

      Most organisations grant employees leave travel allowance (LTA) as part of the salary package. It is exempt from tax, subject to conditions and limits. There is also no cap on the absolute amount you can claim as LTA for tax benefits.

      If you still have any tax related queries and need tax saving tips you
      can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  7. Monalisa De says:

    I have LTA as a part of my salary. I have taken privilege leave on 1st week of oct – 3rd to 7th oct 2016. Now I have booked economy class air tickets for date 2nd oct and return on date 9th oct 2016 since I want to utilize the weekend clubbed before and after my privilege leave.
    My question – Now the air ticket is on weekend before my Privilege leave and return air ticket is after my Privilege leave and it is also on weekend.
    Can I get LTA for weekends (Sat/Sun) as my office is closed on weekends?

    • Varma alluri says:

      Leave travel means you should have taken off from work by applying for
      leave (say, Privilege Leave) in your organization. Your leave days may
      include weekends and public holidays. However, travelling during
      weekends and public holidays alone cannot be considered as leave travel.

      If you still have any tax related queries and need tax saving tips you
      can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  8. sanjay says:

    i have not claimed LTA for last 10 years. can i now claim it.

  9. Ramya says:

    My family planned for trip on weekdays(3 days) by our own vehicle. How can I claim LTA. Do I need apply leave as LTA or GL/EL. And how can I claim my travel exception(Fuel Bills). What and all I can claim on this trip.

    • Varma alluri says:

      Yes you need to take leave to claim LTA. Your leave days may
      include weekends and public holidays. However, travelling only during
      weekends and public holidays alone cannot be considered as leave travel.Yes you can claim fuel bills

      If you still have any tax related queries and need tax saving tips you
      can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  10. Yash says:

    Does this mean if i travel by air and claim LTA .. my travel cost will be refunded back to my account ?

  11. Hitesh Shah says:

    Your article provides a lot of good information in a easy to digest form. That’s wonderful. I have few queries as follows which I think are not covered above.
    1. Train journeys of all classes are covered
    My confusion –
    A. Can I claim it against tourist packages from IRCTC? If YES, full value of package or part of that?
    B. Can I claim it against Maharaja Express, high end tourist train packages from IRCTC ? If YES, full value of package or part of that?
    C. Air journey for economy class from any company (Air India and all private airlines) are covered, is that correct?
    2. If I go to a tour with my own vehicle for a location where train service is available, can I claim fully or part of that travel cost? If a claim is allowed, what proofs are required ?

  12. Surinder Kumar says:

    we i travel by car and taken LTA leave. Fuel slips will be considered or not while claiming LTA exemption from income tax

    regards
    surinder

  13. Ojas Mody says:

    Hi sir,
    The article is quite informative and useful. However, I got some doubts, and I think you would be the right person to address them.
    1. I took 5 days leaves 3 times (total 15 days paid leave) in 2015 and went for travel. If I want to claim LTA benefit for AY 2016-17, Can I claim travel expense incurred in all 3 journeys or is that restricted to only 1 journey?
    2. My mother is getting pension income of 15000/- pm but that is consumed by loan EMIs. Can I claim she is mainly dependent on me and claim her share of travel expense as well?
    3. One of my travel started on 28th December and ended on 2nd January. If I have only 1 year left in current block, Can I claim the return ticket of 2nd January since it is related to the journey commenced on 2015?
    4. Once during last year, When I was on paid leaves, my family traveled but I could not accompany them. Can I claim their (portion of my ‘mainly’ dependent parent) travel expense under LTA? (Reason for this specific query is because this is the only travel done through air, else all were road travels.)
    Thanks in advance.
    Ojas.

  14. Venki Tanguturi says:

    I’ve joined my organization in April’15, prior to which i was studying in a college. I had booked travel tickets for Mar’15. Please let me know if i would be able claim LTA for the same.

    • Varma alluri says:

      LTA is allowed twice in a block of four calendar years.The current block is 2014-17. So, for the period 2014-17 one can claim this exemption for any two occasions.Check with your HR or employer regarding there LTA claim calculation.

      In case you need help reach out to us:
      Dsssvtax@gmail.com and our experts will assist you.You can also
      call /whatsapp us : 9052535440.

  15. Lalit Shejao says:

    I haven’t declared the LTA to the organisation but want to claim the amount at the time of Filing the income tax return.
    What is the procedure or under which section should i mention it in e-Filing site.

  16. Hiral Mehta says:

    Hi, i have recently joined in an organization from Jan 16, i am covered in block of 2014-2017 so now can i clam the LTA twice in 2016 & 2017 resp.?or i can claim only once in this 2 years? I have not claimed any LTA in my previous organization. Kindly guide me

    • Varma alluri says:

      LTA is not related to when you started
      your employment. The government fixes blocks of years. These blocks are
      not financial years (April 1 to March 31); they are calendar years
      (January 1 to December 31).

      Yes you can avail 2 journeys in 2016 and 2017.

      One LTA can be brought forward and claimed in the first year of next block.

      In case you need help reach out to us:
      Dsssvtax[at]gmail[dot]com and our experts will assist you.You can also
      call /whatsapp us : 9052535440

  17. Amit Agarwal says:

    hello, i want to travel from Delhi to Leh in June and want to avail LTA, when i see air fares those are very high and i want to travel through private cab which is cheaper, can i still get lat benefit if travel by taxi? also there is no trains directly to leh so cant have shortest route fare on train for comparison

  18. CHANDER SHEKHAR Khokhar says:

    Hi,
    i want to go to Leh in J& K using my own car, Leh is connected by air. my employer quoting rule Rule 2B read with Section-10(5) of Income Tax Act, 1961 says using own car is not permissible. i am ready for any proof of journey like fuel bills enroute toll tax slips etc.

    is the journey allowed by own car?? if yes under which rule?

  19. Sachin says:

    Hi,
    I have two questions related to this topic
    1. Is there any restriction on no. of days leaves to be availed to claim LTA (means whether i’ll eligible for LTA exemption if i availed leave of two days only)
    2. During these two days of leave if I travel by my own car then whether i’ll be eligible for LTA exemption for an amount equivalent to first class train fair with shortest route.

  20. Shruti says:

    Hi, according to your article I understand that cost incurred for two journeys in the block of four year can be claimed as exemption and one cannot not claim both the journeys in one year. I dint find any provision in IT Act or Rules which restrict employee from claiming exemption of two journeys in one year. Can you please refer me the rule or section which restrict the exemption to one journey in one year?

  21. Murali Dharan says:

    Hi,

    I traveled by Innova from Bangalore to Delhi for 4 days with my family members like my wife, my kids and my parents, It costs me around Rs.80000 + Toll + service tax. In that 4 days i took 1 day as leave. I am eligible for 120000 per annum. Am i eligible for LTA exemption for the whole amount of Rs.80000 + Toll + service tax

  22. Deependra Singh Chauhan says:

    Hi, I am getting 10000 as a LTA component. I have not claim LTA for 2014 & 2015. Now in year 2016, I want to claim the LTA with my journey. Please advice can I take benefit of tax exemption of Rs 30000( which I have not claimed from 2014-2016).
    Regards,
    Dipender

  23. Suryakant Goyal says:

    I have my LTA 20000/annum.I have not availed any LTA for block period of 2013-17.Shall I avail LTA in 2016-17 & 2017-18.Is it possible to avail LTA amounting 60000RS in 2016 equal to LTA of last 3 years.

  24. binod049 says:

    I wish to claim LTA FBP benefit this FY (2016-2017) for my travel that I have done in December 2015. In FY2015-2016, I didn’t declared LTA and I received the amount after tax deduction each month.

    Please help me understand if it’s possible for me to declare LTA this financial year and submit my travel proofs dated Dec 2015? I am eligible for 60,000 and have flight tickets worth Rs. 54,000.

  25. lax says:

    Hi, I had travelled in 2014 as well as 2015. I have both journey’s tickets. Now when I ask my company’s finance people, they say that you cannot claim for any previous years. Now you have to travel in 2016/2017 to claim the new ones only. What I knew already is that we should be able to claim twice in a block of 4 years (2014-17) as per Govt policies. So I should be able to submit one journey ticket of 2014 or 2015 (anyone of them) and anyone from coming two years. Please guide me how can I do that. Since my company finance people are not helpful in giving correct information about this. I also have a query about my medical bills. Since my company people accept it monthly wise/quarterly wise. I could not submit for Jan, Feb, Mar 2015. So my tax has got deducted. Can I claim the bills with ITR? Please suggest me for this problem. Thank you for your help.

  26. Varma alluri says:

    you can still claim at while
    filing your return provided you have actually incurred the expenses. You
    will have to produce the documents in case you case is selected for
    detailed scrutiny.

  27. Varma alluri says:

    The maximum amount of LTA which you can claim is lower of the amount of LTA given by your employer or money spent by you on such travel.
    Local Traveling doesn’t qualify for LTA.
    If you still have any tax related queries and need tax saving tips you can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  28. Varma alluri says:

    The maximum amount of LTA which you can claim is lower of the amount of LTA given by your employer or money spent by you on such travel..some companies give 1 month basic salary under LTA, some uses 1-10% of CTC and some companies provide a cap of 75000/- or 100000(depend on the CTC of an employee).If you still have any tax related queries and need tax saving tips you can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  29. Archana Revankar says:

    I have not allotted LTA in last financial year. But I have made a travel in last financial year. How to claim that

    • Rohan Patil says:

      If you had not availed LTA in last financial year, then you may not be able to claim it for that particular financial year, even though you traveled. If you wish, you can allot LTA for the current financial year and avail tax benefits from this year onward.

  30. Unnikrishnan says:

    Hello , good evening to u… I haven’t clime the LTA for last year …and also for this year also .. so will i tax exemption on it if am not claiming continues year..

  31. nandha kumar r says:

    I availed leave from 28/03/2016 to 02/04/2016.Whether I am eligible to claim LTA for the financial year 2015-2016 or not. Pls advice

  32. Varma alluri says:

    If your family travels without you, no LTA
    can be claimed. You have to make the trip, either by yourself or, if
    claiming for your family, you should travel with them.
    If you still have any tax related queries and need tax saving tips you can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

    • Srenevasan Nachiappan says:

      Hi…. I went on a trip with family to Coorg in a tempo traveller.Can I use the traveller bill to claim the LTA?

      • Varma alluri says:

        Yes you can use Travel bill to claim LTA.But Only Travel Expenses are eligible for LTA Benefit.Ask for the break up of expenses to claim travel expenses.

      • Varma alluri says:

        Yes you can claim LTA with traveller bill but take break up of travel expenses.Only travel expenses covered under LTA.

      • Varma alluri says:

        Yes you can claim LTA by submitting Traveller bill but only travel cost is eligible for LTA ask for breakup of expenses of Travel.

      • Varma alluri says:

        Please note that both the below conditions should be satisfied for you to be able to claim tax exemption on LTA.

        a. The employee should be on leave travel and

        b. The employee should be travelling along with family members.

  33. Deepak Rotey says:

    Can i submit only Agent Invoice as a proof instead of tickets to claim the LTA. please advice.

    • Varma alluri says:

      If the bill is not accepted by your employer, you can always file an income tax return, claim an exemption and get a refund.If you still have any tax related queries and need tax saving tips you can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

    • Varma alluri says:

      Yes you can submit and If the bill is not accepted by your employer, you can always file an income tax return, claim an exemption and get a refund.

  34. Navneet Jachak says:

    I travelled using car & claimed LTA, however they have considered railway fare for exempting tax & not the actual car fare I submitted. Is it correct?

    • Varma alluri says:

      If you could not get public transport and resorted to private transport
      like renting a car, get a bill issued by the rental company. If the
      bill is not accepted by your employer, you can always file an income tax
      return, claim an exemption and get a refund.If you still have any tax related queries and need tax saving tips you
      can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  35. urmi says:

    if I am taking taxable LTA, how is it calculated..i mean if i am getting rs. 20000 per ann actual what will be teh amount after tax deduction

  36. suman biswas says:

    Hi, as I understood that LTA claimed in the manner discussed above in a 4 years block will help the employee to save tax on the amount claimed. But, can an employee claim the LTA for the previous years ( say 2011, 2012, 2013) now which is still unclaimed and not released by the employer even on the ending of the previous block ie 2010-13 ? Will the amount be taxable on release? Who should pay the tax – employee or employer on behalf of the employee ( TDS ) ? Please confirm.

  37. hema says:

    As per LTA exemption; Journey performed by Air – Economy Air fair of National carrier by the shortest route or the amount spent which ever is less will be exempt – Here my doubt is the whole amount exempted? For more clarity airfare is inclusive of base fare, airline fuel charge and others like User development fee, Passenger service fee, Development fee and service tax on the above. Please clarify

  38. Pankaj Baishnab says:

    You can claim LTA only once a year, for a single journey

  39. Amit Singhvi says:

    If I am taking taxable LTA and not travelling to any where, is it mandatory to take leaves. As far as I understand, leave is mandatory only when you are planning to travel and take it as Non-Taxable

  40. AD says:

    Answers as below:
    1. Yes
    2. No
    3. No. Boarding passes are required
    4. Only round trip journey cost will be refunded. You can not claim for the flight which you missed but you can use the separate return flight ticket.

  41. AD says:

    Yes. You can not claim in the same year twice, however you can claim two times in a block of four years.

  42. vimal kothari says:

    Is LTA allowed post retirement..?

    • AD says:

      I am assuming that one has no income post retirement then in this case you can not claim LTA. LTA is given during service period and not post retirement.

  43. Vinay says:

    Hi Tax guru,
    Recently i been to trip (group trip in bus) which covers 8 places (i.e. Bangalore-Mysore-Wayanad,…, Bangalore) which costs upto Rs. 32022. Please could you confirm, Am i eligible to claim whole amount 32K? or does it cover only one source and destination?

    Thanks
    Vinay

    • Varma alluri says:

      let say if You traveled Delhi to Mumbai on a holiday. So the cost of your travel from Delhi to Mumbai and Mumbai to Delhi will be eligible for LTA.

      If you decide to go to Mumbai via Agra,
      Jhansi and Itarsi, your LTA from Delhi to Agra will be covered. But Agra
      to Mumbai will not be covered.

      Let’s take another scenario you traveled from Mumbai — Kerala –Delhi — Mumbai

      If you take a direct connection, you will be eligible for LTA. Mumbai — Kerala — Delhi — Mumbai: LTA covered

      But if you throw in Hyderabad, then it goes out of gear.

      Mumbai — Thiruvananthapuram: LTA covered
      Thiruvananthapuram — Hyderabad — Delhi: LTA not covered
      Delhi — Mumbai: LTA covered

      And coming to your second question As per the provisions of
      income tax act and rules there are no monetary limits either as
      percentage or absolute amount in respect of LTA. So each employer has
      the freedom the decide what component of salary one wants to allow its
      employee to claimed as LTA. The amount of LTA, of course, should be
      reasonable in relation to overall salary of the employee
      The maximum amount of LTA which
      you can claim is lower of the amount of LTA given by your employer or
      money spent by you on such travel.
      If you still have any tax related queries and need tax saving tips you can call /whatsapp us : 9052535440.write us : dsssvtax@gmail.com

  44. rama murali Tsundupalli says:

    Once my employer has approved only 38350, saying this is the max will be provided for a forest journey as per the act. Is it so. Then pls tell me the act details.

    • Varma alluri says:

      The maximum amount of LTA which
      you can claim is lower of the amount of LTA given by your employer or
      money spent by you on such travel..some companies give 1 month basic salary under LTA, some uses 1-10% of
      CTC and some companies provide a cap of 75000/- or 100000(depend on the
      CTC of an employee).

  45. Ashutosh Agarwal says:

    Hi , I have claimed LTA taxable and then traveled later on. Can i get the tax rebate during efiling of return ?

  46. C.A. Rupesh Gupta says:

    Yes, you can claim both,condition is that journey should be by the shortest route possible. Your case has no issues.

  47. Anuj Jaiswal says:

    this is as per your salary structure/paid by Company and actual amount spent on ravel.

  48. Mohit Choudhary says:

    Only urs can be claimed in that case.

  49. Deepak Gupta says:

    Hi,

    LTA exemption rules refer to calendar year therefore I am having following query:

    In case I have taken LTA advance in Feb’ 15 however I have traveled during Nov’ 15. Since both LTA advance & Travel against LTA advance falls in same calendar year therefore I should be eligible for LTA exemption for FY 2015-16. Please advise

  50. saurav says:

    Hi,

    I have travelled via flight of indogo from Kolkata to Jaipur and returned via flight from Delhi to Kolkata from Jaipur to delhi i came via train. can i claim both the train and flight journey from kolkata to Jaipur and return?

  51. Pritish says:

    My travel started in December 21st 2015 and ended in Jan 5th, 2016.
    Can i claim my entire Travel expense as LTA for 2016.

  52. Giftson says:

    “If you are entitled to an LTA of Rs.10,000 per year and do not utilize it for the the first year it is carried forward to the next year. In the second year you can claim the entire amount (Rs.20,000) as tax exempt provided you spend it according to the specification in LTA tax laws as detailed above.”

    How is this practically possible, cos if I do not claim LTA in the first year my employer would add the same to taxable income and deduct TDS and I also would have filed my ITR showing that as income.

    Does it mean I have to first file a revised return for the previous year and then claim it as exempted income in the current year.

  53. L.VINAY says:

    HI

    CAN WE CLAIM LTA CONSECUTIVELY FOR 2 YEARS INSTEAD OF ALTERNATE YEAR.
    CAN ANYONE CAN SUGGEST ME…

    THANKS & REGARDS

  54. MEHERNOSH RUSI WRITER says:

    Respected sir,
    I would like to know, whether a staff can procure 3 LTA’s in one financial year?
    To elaborate, I myself taken 2 LTA’s in the month of June15 for the year 2012-13,
    2013-14 and my date of joining is 01.12.1992
    Yesterday, I just completed 23 years therefore would like to know, whether I am entitle for the third in January16 as I am planning to quit the present job.
    I shall be highly obliged if you could enlighten me with the same.
    Awaiting for your earliest response.
    Many thanks,
    With warm regards,
    Mehernosh R. Writer.

  55. Ghanshyam Sarode says:

    Dear Sir,
    I need your help for LTA rule .As you are aware that due to heavy expenses in Leave travel and which is not sufficient for full family.Shall I used this LTA amount for my only son travel,who wants tyo travle with his friend to Adaman.Where I may not be able to travel due to heavy expenses .Can alone my son used full LTA and I woudl get teh exemption for this amount? If yes ,shall I request you to please confirm with LTA rule section and by section please.I woudla ppreciate your reply per return by mail if possible,As my employer refuse to give me and exemption.Insuch case what I should do? Thanks and best regards, Ghanshyam Sarode

  56. Taral Parikh says:

    Hello Sir,

    Really nice information on LTA. I have following doubt.

    I have traveled From Mumbai to Srinagar by Air and My parents traveled from Ahmedabad to Srinagar by Air.

    In this case can I get the LTA benefit for my parents also.

  57. Praveen says:

    Hi Sir,
    I forgot to claim LTA previous year (I travelled in April 2014), as I lost the tickets. Now I got the tickets, can I claim this in 2015? If yes what is the process?

    Thanks,
    Praveen Singh

  58. Mahipat Kanzariya says:

    Dear sir,

    i have left company 10 month works. not paid to company lta. company said you are not working continues 12 month after aligible to lTA.
    Please replay .
    mahipat

  59. Mohit says:

    Hi Sir
    I have few qustions, Can you please let me know below –

    1. I did not claim LTA exemption in 2010 to 2013 cycle. I have read that it gets carry forwarded and I can claim tax exemption on 3 LTA’s in 2014 to 2017 block(carry forwarded LTA exemption will be available for the 1st year of next block). Is this correct?
    2. I want to claim 2 LTA exemptions for this year(14-15) Tax return. I have taken 2 trips in 2014-15 financial year. Also i did not claim any LTA in 2010-13 cycle. Will it be possible to claim 2 LTA exemptions in one financial year.
    3. Will the e-tickets of the travel suffice or a boarding pass is required for Air Travel as a proof.
    4. I have booked a round trip to Delhi(by air) and missed the return flight. Hence booked a separate flight while returning. Will the complete amount i.e. Round Trip(including missed flight) and the return flight will come under LTA exemption? I did not get any money refunded for the missed flight and I am unable to calculate the cost of 1 side air fare since its clubbed in my ticket itenary.

    A quick response will be highly appreciated.

    Regards,
    Mohit

  60. MANOJ says:

    Will LTA & Medical will be part of ESI or not

  61. Srikrishna.v says:

    Dear Sir, I have recently let a company. In my CTC LTA is mentioned and when my settlement came LTA was not paid to me.They say as per company [policy i am eligible to claim LTA only if i complete 1 year.I have worked only 10 months. Can i still claim LTA. Please help me in this regard

  62. Preeti says:

    I received Rs. 41905 as LTA in F.Y 2013-14. In F.Y 2014-15, i switched my Job to a new company and i received Rs. 5548 as LTA from new company for F.Y 2014-15. I have bills of Fare of Rs. 40000 for the F.y 2014-15. How much LTA can i claim for F.Y 2014-15 and can i claim LTA received in F.Y 2013-14?

  63. Preeti says:

    I received LTA in F.Y 2013-14 of Rs. 41905. In F.Y 2014-15, i switched job to a new company and i received Rs. 5548 as LTA from new company . I have bills of fare for Rs. 40000 for the F.Y 2014-15. So how much can i claim as LTA for F.Y 2014-15 and can i claim against the amount which i received in from previous company?

  64. kumar says:

    If a person who is entitled to avail LTC as per entitlement he is entitled to get notional fare i.e.economy class and within this fare he travelled two places and the amount incurred under notional fare. but the employer had reimbursed only one place to & fro fare. In this situation whether employee can claim the balance amount incurred by him by deducting the expenses from salary head (actual expenses not reimbursed by the employer)

  65. Sumit says:

    Hi

    I have received LTA from my company in Jan’15. and I got in Jan salary i.e. on 01-Feb-15.Now my company deducted tax as I have not travelled since yet.I have plan to travel in Oct-15 and I wants my tax to be reimbursed which deducted during F.Y.-14-15 or F.Y. 15-16.

    Also inform you that in current year i.e. F.Y. 2015-16 i am not liable to tax before claim LTA. So can you tell me how can i get benefit LTA in F.Y. 2015-16.

    Note:-LTA is a part of CTC.

  66. Hari kant upadhyay says:

    Hi,

    For example I’m working since 2010, I’ve mot claimed any LTA since 2010 and now during 2015 I’ve travelled and claiming the LTA ,please confirm,this will pertains to last block,year 2010-2013 or current block 2014-2017.
    thanks

  67. RENGANATHAN says:

    Sir,
    It was a useful write-up.Thanks.Now I want some clarifications regarding the travel fare.To SRINAGAR since there is no rail service we had to avail the flight service only.So I travelled by a private airline from DELHI to SRINAGAR. How much is the amount I can claim for IT relief.
    Secondly are the travel expences incurred for local travelling qualify for the concession.
    please clarify.

  68. Ravi Verma says:

    Hi

    I Lost my Job in Nov 2014. But went to some places in india with my family after the job.

    I have not availed LTA exemption in last 4 financial years.
    the employer deducted the applicable tax on the LTA amount paid to me in my full 7 final settelment.

    Now at the time of filling of return, can i avail the LTA exemption for the year 2014-15.

    Pls guide..!

    Regards
    Ravi Verma

  69. Rishi Gupta says:

    Hi,

    My Family travel from 30th May 2015 till 7th June 2015, where as I took leave from 3rd June till 7th June and I travel on 3rd June and return back on 7th June.

    Will I am eligible for tax exception for Myself and for my family??

    1.In return also I travel through AC 1st and My Family travel through AC 2nd. Still I am eligible for Tax exemption for return Journey for Myself and my family??

    2. For onward Journey I am eligible for Myself expanse only??
    reply

  70. Peyush Tiwari says:

    I want to claim LTA for 2 years for finical year 2014-2015 & 2015& 2016 I have traveled in June 2015 can I claim advance LTA also from June 15 to March 16 from the Bill submitted on travel done on June 15

    or I will take claim up to June 15 only remaining will be tax able or it will be paid monthly by my employer without deducting tax .

  71. CS Dhiraj Kumar says:

    Nice Information

  72. Abhishek Singhal says:

    I want to ask whether the service tax amount is allowable for LTA exemption?

  73. Abhishek Singhal says:

    I want to ask whether the amount of service tax is allowable for LTA?

  74. Anil Kamath says:

    Hi,

    I travelled from Bangalore to Jammu via Delhi by air with my family. From Jammu we travelled to Srinagar by road for sightseeing. Our return journey to Bangalore was from Srinagar via Mumbai by air. Can I claim LTA for the trip, since my destination was Jammu while going to J&K, but I travelled back from Srinagar on return journey? Please advise if I can claim LTA exemption for the airfare.

    Thanks.

  75. Cyrus says:

    Hi, I have recently undertaken a road journey of 2000 kms (1000 kms each way) for vacation with my family. Mode of transport was my own vehicle. 1AC Fare for equivalent distance is about INR 3k per person, each way, hence my exemption limit would be about INR 36k (3k x 2 way x 6 persons). I have retained the receipts for fuel expenses.
    Query – Just 3 days prior to embarking on the journey, I have got a check-up servicing for my vehicle, specifically for this trip (normal servicing was not due for another 3 months, this was ONLY for this trip). Can I include the cost of such servicing for my LTA exemption? Basis for my logic is that if I had paid for a taxi, I am paying not only for the fuel but also for his maintenance of the taxi vehicle, which is included in the per km rate charged by the taxi operator. Hence, if such expenses are allowed, why not maintenance of my own vehicle for the purpose of undertaking this trip?
    Would appreciate your opinion on this. Thanks.

  76. Shailesh says:

    1: Very good and detailed article, thanks for posting this, Just request, as company people do not relay on details mentioned on websites, Please provide references link to Gov website that companies can take for review

    2: Question: what is the concept of shortest route, is the the distance given on IRCTC site or Google MAP ?

    3: Question: I traveled from Kolkata to Digha beach which is 200 Km by Taxi, But for LTA company says they will only consider 1st class train fair by shortest route. The One way fair is Rs 1025, so ideally the total to-fro fare of 2048 should be considered for LTA
    Where as, as per distance the total distance is 371, with total distance the fair comes to Rs 1550.

    Which amount should be considered for calculation? the sun of to-way fare or the fare as per total distance.

    Please suggest

  77. Chitra says:

    Whether the travel origin should be same employment place? To start the journey and then claim LTA?

    Can I travel with parents in one way and in return with my family? How can I claim LTA in this case?

    Please advise

  78. Lourdes says:

    Is there any mandatory leave to be availed before claiming exemption? If yes, how many days of leave is mandatory to claim LTA?

  79. GP Prasad says:

    Dear Sir,
    If an employee travels by taxi from bangalore to mysore, mangalore, hassan annd back to bangalore how much tax exemption he will get? whether for entire tour or shortest route farthest point in this case Bangalore to Mangalore?

    Regards

  80. s.chowdhury says:

    I have taken LTA ON sep 2014,when can I take my next LTA..can it be on oct 2015?? or jan 2016?

  81. RAMAKRISHNAN says:

    CIRCULAR 8/2013 DATED 10.10.2013 IS EFFECTIVE AFTER THAT DATE-

    SUPREME COURT CASE IN 2009 SAYS NO CIRCULAR & EMPLOYER NOT LIABLE

    IT IS MANDATORY TO KEEP ALL DOCUMENTARY PROOF

  82. Hemant Modi says:

    I was joined organisation in September 2013. My LTA Amount is Sep-13 To Dec-13 – Rs.4808. Jan-14 To Dec-14 – Rs.15000/- and Jan-15 to Dec-15 – Rs.15000/-.
    Till date i am not claim any LTA amount.
    My question is for which period (Year) amount tax free for me? Or for which year amount i will claim for tax exemption?

  83. Rawal Singh Bhati says:

    08/2013 circular issued by CBDT

    Please read this CBDT very clearly state all your requirement for salary employee
    http://taxguru.in/income-tax/tds-salary-financial-year-201314-ay-201415.html

  84. Rawal Singh Bhati says:

    @Akshita Jain

    Yes you can c/f the balance LTC to the next block [this c/f will not affect your orginal LTC of current block]

  85. Rawal Singh Bhati says:

    @saurabh
    Its just contract of ur employement, between you n ur company.

    So its better to read your employment contract

  86. Rawal Singh Bhati says:

    @kishor
    Actual expense or
    LTC/LTA received or
    Economy class fare (air journey) / 1st class AC Fare wher rail service avilable/ 1st class delux fare [via road if no rail link]

  87. Rawal Singh Bhati says:

    @Nayana

    Family Meaning :

    1.The spouse and children of Individual.

    2.Parents,Brothers,sister of individual who are wholly or mainly dependent on Him.

    Further it is not in power of employer who can check dependency status.

    Employer is only required to collect evidence of actual journey

    Cheers!

  88. nayana says:

    can a married daughter claim LTA of her parents and siblings saying they are dependent on her if yes, what a employer need to take from her that they all are depend on her

  89. Yasin Sayed says:

    Hello Sir

    I travel frequently (every month) from Chennai to Mumbai. Can I combine my total trip cost for the year and claim against my LTA amount. Do we have any facility to claim such LTA in the new Union Budget of 2015-16
    Thank You

  90. Kishor says:

    How many amount of LTA(From salary) exempted from income tax

  91. Saurabh says:

    Hi,

    I have joined a new company in the month of Feb ’15, and the last employer adjusted / deducted LTA pro rata in final adjustment, and , the new employer has not given me the LTA amount declared in the Salary . THey say, i need to travel for minimum 5 days to get this amount.

    Could you suggest me an option. Can i show my travel ( Air Tickets )before joining period to get claim or some other option?

  92. akshita jain says:

    sir,

    what if i utilised my balance ltc in the next block and take one another ltc during the same block can my remainig one ltc be carried forward to the the next block?

  93. simanta says:

    Is there any LTA rule that I can not claim LTA for single route.

    I did not claim for both way, i claimed only for onward journey. So, my claim got rejected with the reason that -“To claim LTA, it should have been a round trip”

    It would be appreciated if you could clarify this at the earliest.

  94. Arindam Mukherjee says:

    Dear Sir,
    Is submitting proof of travel necessary for claiming LTA? Does the SuprememCourt ruling in the L&T case still stand? If I take LTA every year, will I be taxed every year for it? Please give me some clarification as my office is saying that whatever we do if we do not give proof of travel we will have to pay tax on LTA claims.
    Thank you,

    With regards,

    Arindam Mukherjee

  95. RAJESH KUMAR says:

    hi sir,plz tell me what rule less ltc amount in income exempt u/s 10.in ltc= i use ltc amount 40551/-in the month june 2014 by travel by taxi haryana to simla(h.p) & jan. 2015 hry to jaipur rajesthan.
    which proof are smit for exempt u/s 10.

  96. saurabh says:

    can I claim cost of gypsy used for safari in national park under LTA?

  97. Nilesh H Ganpule says:

    HI, I have following queries

    I m working on overseas project deputation and coming for leave rotation period of 10days and apart from it I have taken 5 EL from my annual leave.
    my query is can I claim LTA in first 10days if I travel within country and my EL is after completion of 10 days period excluding week ends.

    if my claimable LTA Amount is 25000 and spend 15000INR on travel expense then I can claim it as NON TAXABLE so can I claim 10000INR remaining out of 25000INR as TAXABLE at end of year 2015

  98. Adi says:

    In the 4 year block of 2010-13, I have claimed LTA once in July 2010 and not utilised the second LTA. Hence in next 4 year block i.e. 2014-17 in Oct 2014, I have claimed the unutilised LTA of preceding block. Now in Feb’15 can I claim LTA of the current block of 2014-17. My doubt is because both LTA claim i.e. of Oct. 14 and of Feb’15 are in the same financial year. Can I claim LTA twice in a financial year.

  99. Raghavendra Patil says:

    I have claimed LTA for year 2013-2014 which is Rs.26250 without submitting the bills. This amount which is already deposited in my account bt can you tell me how much percent of tax will be deducted for this amount.

  100. Sachin says:

    I am travelling to get my family from Mumbai. So I am traveling alone on Feb 13 and on Feb 15 back along with my family. So can I claim LTA?

    Also does it make any difference as All my income tax has been deducted so far in the year 2014-2015. If so can I claim this LTA in April which is still within 90 days of travel.

  101. Ramamohan reddy says:

    I have one query.

    I am eligible rs. 56,000/- every year from 01.01.2014.

    I traveled in May.’14 and exp. was 56000/- I claimed exemption Rs. 30,000/-, now with same bills rest of rs. 20,000/- I want to claim in Feb.15. is it possible????

  102. malathi says:

    is it required to take 5 days leave to get LTA Exemption.

  103. Abhishek says:

    AS per Rule 2(b), Dependent parents, brothers & sisters of the assessee are also included in meaning of family.

  104. Sunny R Gupta says:

    Why don’t people get it.
    Exemption for family means only wife and two children.

    Your parent’s tickets are not allowed to be exempted.

    Regards.

  105. Abhishek says:

    hii i have this query:

    Can dependent parents do a separate/different trip and we can still claim?

  106. rajesh says:

    I have one query.

    I am eligible rs. 30,000/- every year from 01.01.2014.

    I traveled in dec.’14 and exp. was 50000/- I claimed exemption Rs. 30,000/-, now with same bills rest of rs. 20,000/- I want to claim in dec.15. is it possible????

  107. avinash says:

    Dearsir

    I wil be travellng with myfamily see most of the places in north we are going to hire car from Mumbai if I will submit a bill from car owner can I claim for my LTA

  108. ARJUN says:

    your below mentioned point is contradictory:

    Can I Claim LTA Twice in a Year:- Though you can claim two journeys in a block of four years, you can claim the LTA benefit just once in a year. You cannot claim both the journeys in one year. So, while a person can get an income tax exemption for two journeys in a block of four calendar years, he can make a trip only once a year. If you make two trips in a year, you lose one. One way out is to claim one and make your spouse claim the other in case your spouse is also working.

    BECAUSE LAW SAYS TWO JOURNEY IN 4 YEAR BLOCK & IT CAN BE DONE IN ONE YEAR ALSO.

  109. MM says:

    I travelled in April 2012, and had booked tickets in March 2012. I submitted proofs subsequently so that LTA exemption can be claimed in 2012-2013, asking company not to deduct taxes. Company said, that LTA cannot be claimed in ANY financial year in this case, as the tickets were booked in 2011-2012 and travel happened in 2012-2013. because a) LTA cannot be claimed unless the actual travel takes place hence not eligible for 2011-2012 b) As the money was spent from income of 2011-2012 exemption cant be claimed in 2012-2013.

    Is this a valid interpretation of the law?

  110. Avinash Dadhe says:

    For the LTA is it a mandatory requirement that the person claiming the LTA should paid for the tickets. Or is it allowed that the ticket amount is paid by wife’s account and husband can claim it in his office.

  111. AG says:

    I have a query for my Himachal tour, a round-trip (mumbai > amritsar > dalhousie > dharamshala > chandigarh > mumbai), we all know Himachal don’t have rail transport, so we reached Amritsar by train and hired a cab @20,000/- for entire tour till chandigarh airport.
    Now, we all know himachal does’t have rail connectivity to above hill stations and as per LTA’s below rule, we cannot claim for car expense. I have traveled via train from Mumbai > Amritsar and Chandigarh > Mumbai via air.
    So, can you help me advice so that I can claim maximum as per LTA laws, my total travel expense was 35,0000/-

    LTA rule,
    “Place of origin& destination not connected by rail(partly/fully) and not connected by other recognised Public transport system also – AC first class rail fare by shortest route (as the journey had been performed by rail) or the amount actually spent ,which ever is less – See more at: http://taxguru.in/income-tax/taxability-of-leave-travel-allowance-lta-and-relevant-aspects-to-keep-in-mind.html#sthash.wl9LhKHv.dpuf

  112. S Kumar says:

    Are air ticket charges of Jet Airways reckoned in ltc bill if Jet Airways Flight is missed due to rescheduling/very late arrival of Air India flight?

  113. Priyanka says:

    Hi
    I am working with a very renowned organisation in Delhi. Me alongwith few of my colleagues had claimed the LTA for the last 3 times. Certainly HR team noticed that LTA word is not written in our appointment letters though we all were told prior to our recruitment that it will be part of our CTC. Somehow we also missed to check our appointment letter prior to joining. One of my colleague has a mail in which CTC breakup is clearly written and LTA is also there as part of CTC. We have the minutes of the meeting(HR Committee) in which approval was given for our recruitment and our agreed CTC is clearly mentioned in those minutes.
    Now management has given instruction to recover the paid amount of LTA from us. Is it genuine ?? can they do like this ?? How strong our case is ?? Please help. LTA is recovered from our monthly salary.

    Awaiting your soonest reply

    thanks & regards

  114. Subha says:

    Sir,
    I would like to know if LTA is not claimed, will it be paid by Employer by deducting the tax? Or do we need to forget the amount if not claimed?

  115. Avijit says:

    Hello,
    I travelled from Bangalore to Bangkok ( and back ) for my leave. The ticket raised by Indigo had a single PNR number and a total invoice value. However, it was basically two flights – one from bangalore to calcutta and the other from calcutta to bangkok and I was given two seperate boarding passes. But indigo is refusing me to provide a billing breakup for the bangalore to calcutta flight, hence I cannot claim the tax exemption. Please suggest.

  116. Sachin Bhatnagar says:

    hi, my father is a govt employee with delhi govt. I booked air india tickets for him thorugh make my trip.com.

    Now when my father submitted the documents for LTA claim in his office, they are saying that you have to book the tickets only through Air India website, and not through any other site. So on this basis, they have rejected my father’s LTA claim. I want to know if there is any such clause? Are they right in rejecting the LTA? If not, what is the other option through which the LTA can be claimed for the said journey.

  117. MEHUL says:

    MY LTA RS. 55569 WHICH AMOUNT CLAIM EXEMPTION. AY-2013-14
    LIMIT OF EXEMPTION

  118. Rsr murthy says:

    I retired on 31/03/2013.
    My employer paid LTA amount in April 2013 for the bill submitted In March 2013, for the journey in March,2013 while in service.
    In the TDS form 16 for 2013-14, the employer did not mention this amount along with pension paid by him.
    The amount pertains to 2012-13, but paid in 2013-14 and not mentioned in both the TDS forms.
    The amount appears in my bank pass book Of April 2014.
    Whether I have to show in ITR for 2014-15 or not,without my employer showing it,.
    Pl.guide

  119. SANDEEP KULKARNI says:

    Hello Sir ,
    Inspite of giving all travel related proofs ( air tkt , train tkt etc ) , my employer put the entire LTA amount as taxable and tax got deducted as seen in my Form16.
    Now , while filing return online from incometaxindiaefiling.gov.in website , how do I claim for LTA tax exemption ?
    Is there a field where I can mention this claim and what are details of this field ?
    Please respond asap.
    Kind Regards ..
    Sandeep Kulkarni

  120. Saurabh Waghmare says:

    I & my wife started from Pune to Delhi together by train whereas my father & my mother started from Nagpur to Delhi by a different train.Then we carried out the rest of the trip together to Shimla/Manali.On the return trip ,I & my wife once again came back to Pune from Delhi on one train while my parents travelled from Delhi to Nagpur on different train.My question is that can I consider there(my parents) journey tickets in my LTA claim.

  121. Mahesh U says:

    My company has a policy as follows, wanted to know if this is legally correct. 1. LTA can be claimed only if you gone on travel on 3 consecutive paid/earned leaves. So if I go on a leave on Fri to Monday with 2 days as weekends and 2 days of paid leave. As per policy I am not eligible to claim LTA for tax savings. 2. LTA can be claimed only on Earned Leave and not on any other leaves like Casual Leaves of Holidays. Request your help to understand the same.

  122. rosha nawale says:

    I have travelled by air (economy class – Rs 14000) from Pune to Banglore and then from Banglore took a car to travel Mysore, Ooty and Tirupati costing Rs 60,000. Can I claim LTA on both Air and Car travel i.e (14000+60000=74000) or I can cliam on any one of them.

    My LTA limit is around 1,20,000.

  123. S Mitra says:

    My travel date was in December 2013. However, I claimed the LTA in early 2014 for the travel in December. My company has mentioned that as per their policy – the LTA that I claimed would consume from my 2014 – 2017 block instead of 2010 – 2013 block since LTA consumption is based on “claim date” and not “travel date”. However, I believe that LTA is based on travel date and not claim date. Request you to let me know what is the correct understanding and which clock the December 2013 travel should consume?

  124. Sameer says:

    Hi

    I travelled to Bangalore to Delhi by Air Cost is Rs 10000 and again from Delhi, I took CAR, travelled to Manali, Shimla and Agra and Back to Delhi cost is Rs 19000. Back to Bangalore from delhi again by Air Rs 10000

    Now my question is can i claim LTA amount = Rs 39000 fully or only air fare Rs 20000.

    Thanks in advance.

  125. Ankit Verma says:

    Hi,

    Please refer to Circular No. 8/2012 [F.NO. 275/192/2012-IT(B)] dated 5-10-2012 on section 192 of the IT Act, 1961.

    It specifies that exemption shall not be available if the family members are travelling separately without the employee who is not on leave. It further states that section 10 (5) states that the exemption will be available as per the Central Govt. rules for LTA, as per which, journeys undertaken separately by the assessee and his family members at different points of time will be reckoned as one journey. So, while LFC eligibility is there, tax exemption is not there for family members who travel separately from the Assessee.

    In light of the above, please clarify whether tax exemption is available in the following two situations:

    1. Employee’s family avails LFC during March while the employee was on sick leave. The employee avails LFC in the subsequent month.

    2. Employee and her family avail LFC during the same period but they travel to different destinations separately.

  126. anusua says:

    If I travel from Chennai ( my work location)-kolkata-Chennai and parents travel from Delhi-kolkata-delhi… Journey dates are same. Can I avail LTA on the total travel cost of me and my parents?

  127. Akshay says:

    Hello,

    i want to know about LTA,i work in hyderabad. first i travelled from Hyderabad to Jaipur then Jaipur to Srinagar and came back from Srinagar to Jaipur and then Hyderabad. can it be treated as one journey?

  128. manika says:

    i traveled in 2011.but i am not claimed the LTA at that time.
    can i claim the same in 2014 for tax exemption.

  129. Rohit Chavan says:

    Hello Sir,

    we are take LTA April-13 (Jan-12 to Dec-12) and Dec-13 (Jan-13 to Dec-13) so please explain me we are take taxble amt yearly One or Two
    please replay

  130. Victoria Jayanti says:

    How many days of minimum leave to be taken to claim LTA as per law. Each Company is having their own rules but I need to understand how many days of leave is necessary to claim.

  131. kgb says:

    I have made travels for my LTA claim, and these travelling were not in single up and down mode, there was a journey break and continued through connecting other train and local taxi to complete my tour. These all travels were done during my LTA leave period, and I have all the bills for travel expenses (Trains and taxi), now suggest me wheather I can claim my entire travelling expenses as LTA claim or only single journey will be considered as non taxable and rest all travel exepenses are taxable. Please answer

  132. Santosh Honrao says:

    1. If I have travelled in 20-Dec-13 & Return in 15-Jan-2014 , it would be considered in LTA block 2010-2013 or not,

    2. If I planning to traveled in March 14 also can it would be considered for tax benefit or not (LTA block 2014-2017)

    can i claimed both LTA.

  133. Nandan Kumar says:

    Am getting approx Rs.35000/- every year as LTA allowance. Can I claim Rs.35000/- or Rs.70000/- in block of two years? Plz reply Mr at the earliest?

  134. SHEETAL DODA says:

    I have been on leave in January 2013. In which financial year can i claim the leave travel concession. whether f.y. 2012-2013 or f.y.2013-2014

  135. Raj says:

    As LTA claim is allowed only twice in a 4 year block, can the monies received as Leave travel allowance in remaining 2 years be included during the claims?

    Example,
    Employee A receives 12000 every year as LTA. He has not claimed for first 3 years, can he proceed to claim the 48000(accumulated sum for 4 years) of LTA on the 4th year.

  136. Amit says:

    Hi,

    Should the place of origin of journey be the place of employment? Or origin of journey can be from anywhere in India and destination to anywhere in India?

  137. Vishal Jain says:

    in this article you write
    “Proof of travel

    Supreme Court has held in the case of Larsen & Toubro and ITI that employers are under no statutory obligation to collect bills and details to prove that the employees had utilised the amounts obtained against these claims on travel and related expenses.”

    Which is not correct as per Circular No. 8/2013 dated 10-10-2013 “Obligation of the employer –The employer has to satisfy the obligation that leave travel
    (fare) concession is not taxable in view of section 10(5) the employer is not only required to be satisfied about the provisions of the said clause but also to keep and preserve evidence in support thereof.”

    So don’t make confusions for everyone.

  138. Praveen kumar says:

    Sir

    My self and my family traveled to tirupathi in the moth of May-13 due to non availability of Rail tickets i have traveled in AP State Road Transport can i eligible for LTA for road Transport for LTA

  139. Rupesh says:

    if I am going on 30 Dec 13 for ltc .can I avail tax exemption?

  140. Vinod says:

    If the travel commenced in March (29th March -onward journey) and Ended in April (8th April -return journey) . Whether I am eligible to claim the whole amount in current financial year or I was suppose to claim onward journey during last financial year.

  141. Sandip says:

    Hi,

    I am working with an IT firm and got 4200 as LTA per month(taxable). I am about to claim my tickets of about Rs 10000 for tax benefit.
    If it approves, will Rs 10000 will be subtracted from my annual taxable income or is there any percentage of reduction like HRA(40% of Basic+DA)?

  142. Srikanth says:

    I joined in the month of Sep-2013. My LTA per month is Rs 2000/-.

    Request you to let me know that I am eligible for LTA.

    My Employer is says that if I submit nor if I wont submit LTA proof they wont release my LTA as Taxable as my joining period is less than 6 months. They are telling that my LTA will be released in next year end 2014. Is this correct. Please advise.

  143. Kaustubh says:

    I have not claimed any LTA exemption during the block of 2007-2010 but I claimed exemption during financial year 2010-11 (which shall be considered for last block as claim in immediate next year) & financial year 2012-2013. Does that mean I can claim 1 more time for current block of 2010-2013?

  144. Pavan says:

    Hi,

    I worked with my previous organization from May 2011- July12, and I haven’t claimed the LTA when I was working over there. And I have travelled in March 2012. I shifted to my current organization in Aug 2012. Please let me know if I can claim that amount in my current organization.

  145. Rahul says:

    Can i claim LTA for Hyderabad to Goa to Delhi to Hyderabad trip?

  146. Sarika says:

    I was on maternity leave (3 months paid leave) from March’13 to May’13, I extended my leave for two month (June’13 & July’13) for medical reasons, which is without pay (LEAVE WITHOUT PAY), now company is not paying my medical & LTA for these two months as I want on leave without pay. please advise am I eligible to claim LTA/Medical for 10 months or 12 months.

    Please advise
    Thanks
    Sarika

  147. surbhi says:

    Hi!

    In case we have not utilized the LTA in 2010 and used it in 2011 for 2 consecutive years, will we get a tax exemption in LTA for the total amount utilized ( 10,000+10,000) and similarly we repeat the same thing in 2013 using it for 2 years together ( 10,000+10,000), do we again get a tax ememption in LTA in both the cases or get a tax ememption only ones i:e on 2 years LTA amount.
    Thanx

  148. Ankit Singhal says:

    hi,
    i travelled from Bangalore-> Delhi -> meerut(UP) alone.
    then from Meerut->Japiur->Meerut (with parents).
    Meerut->Delhi->bangalore (alone)

    can you please tell me what all fares of travel be included in my LTA

    bangalore-delhi and forth are included trips by flight, while rest be private cabs

  149. SAPNESH SHAH says:

    My company recently introduced a policy as follows, wanted to know if this is legally correct.

    1. LTA can be claimed only if you gone on travel on 3 consecutive paid/earned leaves. So if I go on a leave on Fri to Monday with 2 days as weekends and 2 days of paid leave. As per policy I am not eligible to claim LTA for tax savings.
    2. LTA can be claimed only on Earned Leave and not on any other leaves like Casual Leaves of Holidays.

    Request your help to understand the same.

  150. amit says:

    Hi,
    I traveled with my family (Wife, parents) by hiring a vehicle from Rajasthan to Jammu & back to Rajasthan via few other places on the route. My place is not connected by rail or air.
    Can I claim the LTA by submitting the Bill of Travel Agency for hiring car?
    Please help.
    What will happen if someone travel from a place that is not connected by rail & air.
    How can I claim LTA of rent given for hiring vehicle to travel agent?

    Thanks
    Amit

  151. Gaurav Sharma says:

    I am going to travel from pune to Delhi. The tickets I booked is from mumbai to Jaipur and from pune to mumbai and jaipur to delhi i am taking Cab service. I will be coming in the direct flight from delhi to pune. My question is:
    1) Can I claim LTA for the above journey?
    2) Can I also claim for Taxi?
    thanks

  152. saurabh sood says:

    Hi,

    I joined my organisation in july 2012 and i am entitled to claim LTA of 12000 per annum. My organisation has a rule that an employee cannot claim for LTA until he completes one service year. Now i am elegible to claim my LTA but company says that i can only submit the bills for journey onwards 1st Jan 2013 as its a income tax rule. I want to know that is there any such income tax rule? My company is based out in chennai.

  153. Mayuresh says:

    Sir/Madam

    What if I travel by my own vehicle ( CAR )? will it be applicable for LTA?
    If yes, then what kind of documents I need to submit for that? is there any minimum and maximum limit for LTA?

  154. Vijaya says:

    Dear Sir,

    We are having the following query with regard to LTA exemption:

    1) As per rules, LTA is exempted 2 times in a block of 4 yrs. Can employees claim LTA by combining two yrs together i.e. 2 times in the block and claim exemption 2 times?

    2) If iam eligible for 1st yr-Rs.30000/- & 2nd yr-Rs.35000/-, when i perform journey i spent Rs. 50000/-. What will be my LTA exemption? is it Rs. 35000/- or Rs. 65000/- (2 yrs) or Rs. 50000/- exemption & balance Rs. 15000/- taxable.

    Is there any provision under IT Act to address these situations? Pls clarify?

    Thanks,
    Vijaya

  155. krishan says:

    dear sir
    i have a query here .

    My LTA claim for 2011, 2012 & 2013 is accumulated thru carry forward . i have made a trip in june,2013 . i want to use my entitlement of 2011 and 2012 towards my June,2013 trip to get tax exemption since my 1 journey is left out of this block of 2010-2013 . I would like to carry forward my LTA claim of 2013 to next block & will be claiming along with 2014 entitlement .

    Can i do so ? kindly revert .

    regds

  156. uma.v says:

    i wantto know if a bank officergoesto europe on lfc whether it is taxable

  157. Bhaskar says:

    Hi,

    I travelled during September 2012 and submitted the bills for LTA in January 2013. Total cost of the journey was around Rs.34,000/- and the whole amount got approved for LTA. I got reimbursement of around Rs.15,000/- during February 2013 as my LTA eligibility was around Rs.15,000/- till end of March 2013. Am I eligible to get the remaining amount of around Rs.19,000/- during April 2013 as this is a new financial year.

    As per the FAQ’s LTA is a calender year not financial year. Is there any eligibility criteria with respect to financial year.

    Please advise.

    Thanks in advance,
    Bhaskar

  158. Rekha Nair says:

    Hi,

    I travelled in 2011-12 but did not claim LTA at that point. My LTA at that point was taxed. Can I claim LTA in this financial year? Please reply.

  159. Ray TK says:

    I didn’t claim LTA exemption for last three FYs of current LTA block years. Although I have received the LTA amounts every year.
    But I have availed the leave from 23rd March’13 to 08th April’13. And I will receive the LTA amount with April’13 salary. I have already received last year LTA amount in April’12.
    Then for which FY / LTA block year, the exemption I should claim?
    Please advise.

  160. Dear Sir

    I have not claimed my LTA for 3 years in the block of 2009-13. is it possible to claim entire LTA of 4years in current year as a single claim after producing necessary travel bills?

    Pls clarify.

    Regards

    Vasudevan TM
    9380541125

  161. NilRIL says:

    Pls guide if an employee Travelled from 23.12.2009 to 02.01.2010, for which block exemptino should be considered.

  162. Sam says:

    I have a case like for the forward journey i traveled with my family but in the return journey i came back alone. Can i claim LTA for the family for the forward journey? or only mine to and fro journey will be considered?

  163. Dipanjan says:

    I had traveled from Kolkata to Gangtok and from Gantok to Lanchen, Gurudrongma, Lanchung, Yumthang and back to Gangtok and to Kolkata. As these places do not have a Rail or Public Transport System, can I claim Car Rental charges for exemption? If not how this tour will be considered for calculating tax exemption?

  164. Prateek says:

    Sir,

    In which FY can we claim the benefits of Income Tax exemption????
    I am working in a PSU & my company provides income tax exemptions once in a block of two years. I have travelled in March-2012. Can i claim income tax exemptions for the block year 2010-11 in the current FY i.e. 2012-13.

    Plz reply soon on my mail id.

  165. Nitin A. Pednekar says:

    Dear Sir,

    In context of LTA, i want to know what do u mean by Air travell by ” National Carrier”? does it mean that travell performed by Air India or Indian Airlines?

  166. Nitin A. Pednekar says:

    Dear Sir,

    In context of LTA, i want to know what do u mean by ” National Carrier”? does it mean that travell performed by Air India or Indian Airlines?

  167. Anubhav Dhawan says:

    Hi,
    I took my leave on 31 dec 2012 to 6 jan 2013. so this LTA comes under which year 2012 or 2013

  168. B.K.Mitra says:

    I joined in an organisation on January. Can I claim LTA before my 6 months probation period is over?

  169. Prasad says:

    In 2011 I joined job at XX company. At that time LTA allowable for me was 1300/pm ie 15600/-PA. In year 2012-2013 i received increment(?) letter showing decreased LTA 850/pm i.e 10200/-PA. I had not done any claim for any LTA from 2011 till todays date. If I will claim LTA now, how much amount will I get
    15600+10200 or 10200+10200
    Please help

  170. Arboreal says:

    If LTC involves foreign travel, then is it taxable even for SAARC countries like Nepal & Bhutan where visa and passport are not required?

  171. Sreenidhi says:

    Hi,

    Is it necessary to be on annual leave from company to avail LTA? Can i claim LTA if i am on LOP for the period when i am claiming LTA

  172. Rakesh Kumar says:

    I have 3 questions.
    1. Can i claim for LTA if i traveled on Saturday and came back on Sunday, and i did not use any on my company provided Leaves as both days are holidays for me.
    2. I work in Bangalore, while I have planed my Travel from Kolkatta to Gangtok and from Gangtok to Bangalore back. Can I claim LTA for this travel? Does my travel has to start and end from one Place only?
    3. I wish to travel from Kolkatta to Gangtok for which there is no Rail/Air connectivity. Can i claim the Taxi vouchers from the nearest Rail/Airport to Gangtok?

  173. Rambha says:

    What is national carrier.. pls,.clarify and

  174. Sreenivas says:

    Is it compulsory that Employee should start her / his travel from his work location for the LTA claim ? is it under the IT rule ? pls. suggest

  175. shally says:

    If I quit a company before completing a year , do I lose my LTA or can I take it after paying tax.

  176. Mohit Saraogi says:

    Dear Sir,

    With regards to LTA exemption, I have few queries –
    1. Is the entire amount of the tour package is exempted? For instance, if the tour package is for Rs. 30000/- of which Rs. 5000/- is traveling expense, Rs. 20000/- is lodging expense and Rs. 5000/- is food expense. Then, is entire amount of Rs. 30000/- exempted?
    2. If I have traveled in January 2012 then can I apply for LTA exemption in the current financial year (April 2012 – March 2013)?

    Regards,
    Mohit

  177. MIRZA says:

    Can LTA be claimed by a foreign national working in India if he is given Leave Travel allowance as per his pay structure?

  178. Sanjay D Nikam says:

    Hi,

    Am I liable for tax exemption for LTA by providing Car hiring receipt / bills.
    Kindly suggest.

    Regards,
    Sanjay Nikam

  179. Shrenikk says:

    I have recently joined a new organisation. Can i claim LTA for travel done prior to joining the company.

    Also, my travel was through both mediums – rail and air. Can i claim the total cost incurred for travel through both rail and air. To explain it more clearly – my ultimate destination was, say place Z. I stay at place X. there is no direct mode of travel from X to Z. Thus i took a train from X to another place Y and than from Y to Z via air.

    Pls advise.

  180. Praveen K Goel says:

    Dear Bhumika, I took a custom package for leave travel, it includes both i.e. cab rental & hotel stay expenses. Am i eligible for whole amount exemption?? Kindly confirm.

  181. Raj says:

    Do we need to submit bills for LTA..?

  182. minal says:

    Can I claim the exemption for the journey in Dec2012 for the not claim LTA amount for Financial year 2010-2011,2011-12,2012-13?

  183. Basavaraj says:

    hi,
    I took LTA in the year of June 2009 (Calender year), in that year only i got eligibility .

    now 2010-2013 block is running and my LTA eligibility amount is 35000 per annum..
    in this block only i claimed LTA in May-2010 and June 2011. my claiming eligibility over for running block.
    my question is will i get money Rs63000 (after deducting tax) after the block is over (i.e. at the end of December 2013)? if yes, i have to request for it to my finance department or it will come itself?

    – Basavaraj

  184. Sumit Gambhir says:

    Hi ,

    I have a simple question, If i am travelling from place A to place B using Air , then from Place C to place C using taxi/bus.Then can I claim the LTA from Place a to Place C ,if i have the all the required bills and taken the PL for 3 days.
    -Sumit gambhir

  185. Mangesh Sante says:

    Dear Experts,

    I am working in energy sector . In my company the company giving the LTA per year .
    can i give the LTA to employees on yearly basis.

    Regards

    Mangesh

  186. rakesh gupta says:

    what will be the treatment if the journey to say Goa is undertaken partly by rail and partly by flight

  187. saurabh kalra says:

    Hi, Please clarify a doubt, I have the LTA Limit of Rs. 50 Thousand per year and i took the LTA benefit during the FY-2010-2011 (Oct-Nov 2010), now again i would like to avail the same, am i eligible to do so. Looking forward to hear from your side soon

  188. Abhishek says:

    Can one avail LTA benefit while on maternity leave / paternity leave / compassionate leave ?

  189. Samir Sharma says:

    is LTA only paid after completion of the financial year. 

    example i have completed one year in the company and have to clame the second LTA after 2 years. so will the LTA be calculated on the basis on calender year or financial year. 

  190. Sachin Gupta says:

    Sir, i went to kashmir from Ahmedabad in june 11 in make my trip holiday package of Rs 57000/- which includes airfare. i want to claimthat in LTA but how can i segregate airfare from Holiday package.Also i was in AXIS till Sep and then moved to IDBI.How can i claim my LTA.

  191. KHS says:

    Working in a ltd. co. where there is no bifurcation of allowances as LTA, Education, Magazine, Conveyance etc. but I get it under the head as Additional Allowances. I come under IT and lumpsum allowances given is also taxable so how do I claim LTA exemption or can I myself presume and take exemption on certain percentage of my allowances. Please reply ASAP.

  192. Benny says:

    Hi,

    I have taken journey with a 5 days PL in March’2011, but did not claimed the any tax benefit for the FY 2010-2012. Can I submit the claims ( bills dated March’2011) for the current FY.
    Also I would like know, whether I can avail two exemptions in the same financulay Year, ie the claims of march’11 and 2nd one done during the FY 2011-2012.

    Regards,
    Benny

    • Rajesh says:

      Hi,

      I have taken journey with a 5 days PL in March’2011, but did not claimed the any tax benefit for the FY 2010-2012. Can I submit the claims ( bills dated March’2011) for the current FY.
      Also I would like know, whether I can avail two exemptions in the same financulay Year, ie the claims of march’11 and 2nd one done during the FY 2011-2012.

      1. The LTA year for tax purpose starts from Jan01 to Dec31 . So if you travelled in March 2011 you can submit the bill and claim the LTA for year 2011-2012. The 4 year block of LTA is 2010 to 2013 . If you have not used 2 LTA in the last 4 year block 2006-2009 then you can caryy forward those to this block year that is 2010-2013.

      2. You can avail LTA only once in any year what is that mean is if you traveled in march 2011 and again in Dec 2011 , you can claim only 1 LTA . But let say you travelled in march2011 and planning to travel in feb 2012 then the march 2011 Lta you claim in 2011-2012 tax year and the feb 2012 travel you can claim in the 2012-2013 tax year.

  193. Dilip says:

    Hi,

    Whether the Proof of Travel is required. There was a ruling from supreme court that no documentary proof will be required from Employee.

    is this position taken by the Company is Ok.

    Dilip

  194. Vaibhav says:

    If I have traveled with proper PL Leave in the Month of Jan-Feb 2011, Can I claim the LTA (As non-taxable) in Current FY that is after Mar-2011 and before End of March 2012 ?

  195. K RAVI says:

    Hi,
    If the employer is the proprietor of the company, as an individual can he claim LTA tax benifit.

  196. VASEEM KHAN says:

    LTA IS TAXABLE OR NOT IF ARE THE TAXABLE THEN WHAT IS TERMS AND CONDITIONS IF ARE NOT TAXABLE ?

  197. bhumika says:

    Hi,

    Me & My husband both are working in the same company. We both have not claimed LTA last year so we both want to claim this financial year. But my company fellow told me, only one can claim LTA if husband and wife both are working in the same company.

    They are not able to show such clauses and we are also not able to find such clauses. But they are not accepting our declaration for LTA.

    I understand this is not claiming same exemption twice so we both can claim. I will take my parents on vacation and my husband will take his parents and we 6 will go at same place for a vacation at same time. Please tell me whether it is possible or not? and let me know any such clauses are there?

    Thanks & Regards,

    • CA ASHOK SUCHAK says:

      Dear Bhumika,

      In my opinion;

      Section 10(5) and rules 2B of the Income-tax Act, 1961 and Rules framed thereunder are totally silent about who can claim the exemption with regards to the Leave Travel Allowance (LTA). It is further stated that the benefit of exemption is only for 2 time in the block of 4 years, which currently 2010 – 2013.

      The individual is eligible to claim exemption for travelling expenses incurred for the first class rail fare or economy class rail ticket (where journey destination is not connected by rail) for himself, his/her spouse and 2 children born on or after before 1st October, 1998. However, if there are 3 children and one is born before 1st October, 1998, the individual can claim exemption for all three children.
      As said earlier, nothing is mentioned in the rules to clarify who can claim the exemption. However, as a common rule, the exemption for the same travel expenses incurred cannot be claimed by both the individual i.e. husband and wife. However, you can claim exemption partially, you for your journey ticket and your husband for his journey ticket.

      It is important to note here is, in case of children born on or after 1st October, 1998 each individual can claim exemption of travelling expenses incurred for 2 children. Mean if one has 4 children, each husband and wife can claim exemption for 2 children. However, if two children, each one can claim exemption for 1 child or one can claim for both children depending on tax benefit and eligibility of LTA as part of salary. However, once claimed by one the same cannot be claimed by other.
      Also, the law does not barring any one or both, husband and wife, claiming exemption so far it is not overlapping or resulting in double claim.

      Regards

  198. siva says:

    Hi,
    may i want to know the travel should be round trip only for claiming of LTA, am i right?

  199. B.D.YADAV says:

    Dear Sir,

    Suppose that Empo.is no taxable salary from 2009-10( fY)
    and 2010-11 is taxable salary and Take the LTA 2010. and also take the 2008-09 and 2007-8, this case the LTA 2010-11 is taxable or exmption

    bdy

  200. jinde says:

    1) Whether LTA Advance has to be taken mandatorily to claim LTA benefit?

    2) IF LTA is paid in monthly salary for 12 months & can we claim the LTA benefit in year end? Will this allow the IT dept?

  201. David Raja says:

    I have not used LTA during 2006-2009, looking to travel in Feb 2011 – will my journey considered for 2006-2009 or 2010 to 2013. if i claim LTA ..

    • Vishu says:

      I have performed the journey in December 2010 and submitted the bill on January 2011.
      Can I take exemption for block 2006 to 2009.
      It is necessaery to avail the benefit in December 2010(as specified in Tax law) (how you interpret the word avail instead the perform the jouery).
      Can you provide the relevant case law for the same.

  202. truptesh says:

    In your example, suppose the employee recd Rs. 30000/- as LTA for FY 2009-10 but he did not undertake any journey till July 2010 and filed his ITR considering the entire amount of LTA as taxable. He go for journey in Oct. 2010. Now how he can claim exemption of that journey against the LTA received for FY 2009-10.

    I have one more query, in block of 2006-2009, suppose an employee is getting LTA every year. He go for a journey in Feb. 2007. Will that journey be considered for FY 2006-07 or FY 2007-2008? Further, suppose any employee has claimed exemption for one journey in block of 2006-2009. In FY 2009-10, he go for a journey in Sept. 2009 and another journey in Jan. 2010. In this case, he can claim exemption for journey undertaken in Sept 2009 for calender year 2009 in his ITR for FY 2009-10. Can he claim exemption for journey did in Jan. 2010 against LTA received for FY 2010-11 as it is a journey falling in calender year 2010 in block period 2010-13?

    rply pl

  203. Sreenivasulu Chedubhavi says:

    Sir,

    I Sreenivasulu chedubavi, working as finance manager in NGO. Our organisation have been giving one extra salary per year to staff it is treating as LTA and Medical allowance.
    As per LTA rule, only two trips in four years. How to cover the LTA for whole period 2010-13.

    Kindly help me in this matter.

    Thanks and regards

    Sreenivasulu
    9966530684

  204. That was good…. can anybody provide me with the LTC Declaration form

  205. rd says:

    Hi ,

    If I travel on weekends and do not apply leave for travel am I entitled for LTA ?

    Please reply.

  206. Rajesh Agrawal says:

    Reply to Kumar :-

    You was entitled to claim 2 tax free journeys only upto Dec 2009.

    As the new block started from Jan 2010. Again you will be eligible for 2 tax free journeys upto Dec 2013.

  207. kumar says:

    Hi,

    This is Kamal, actually i joined new job on 1st dec 2008. Iam eligible for LTA of Rs.12000/PA, before that i have worked in some other company. In the slot of 2006-2009 i have not claimed any LTA can i claim now. Last year(2009)i have spend an amount of Rs. 20000 for the leave travel allownance.

    waiting for ur reply…….
    thanks

  208. Vishal Makkar says:

    Hi,

    I joined my first job on 13 November 2009. I am eligible for LTA of Rs. 18000 per year. I worked only for about 1.5 months in the last block 2006-2009. So am I eligible for an additional claim in this block i.e. 2010-2013?
    Please reply… Thanks

  209. hemendra says:

    i have not claimed LTA for 2006,2007,2008 and is it lapsed or can be recovered

  210. Suneet Kaul says:

    I am salary person and could not submit my IT return for 2009-10. However, my organisation deducted tax from my Income for 2009-10. Would it be possible for me to submit my tax for 2009-10 during current fiscal. Any penalty is there due to late submission of IT return.

  211. G N Semwal says:

    I have joined the organisation on 5th May’2009 and want to claim LTA of 2 yrs i.e. 2009-10 & 2010-11. Is LTA amount to be claimed would be exempted or not.

  212. surendar says:

    I have claimed 2010-11 LTA in 2010. But I havent claimed 2009 LTA till now. As you explained can I claim 2009 LTA in 2010.But in 2010 I have already claimed 2010-11 LTA.What shall I do?

  213. Nazim says:

    Can LTA give to the employees on monthly basis means total amt of LTA (yealy amt) distribute in 12 months and give to the employee on monthly basis. Is it right or wrong?

  214. ajay says:

    PLEASE COMMENT ON THE QUERY ASKED BY MR. ATUL GUPTA POSTED ON 03.05.2010 AS I HAVE THE SAME QUERY ALSO.

  215. ajay says:

    IF I MAKE THE PAYMENT FOR THE TRAVELLING OF MY CHILD AND MY CHILD IS KEEPING THE PROOF OF THE TRAVELLING, WILL MY CHILD CAN CLAIM FOR THE LTA FROM HIS SALARY

  216. ajay says:

    MY QUERY:
    IF AN EMPLOYEE TRAVEL TO ANY PLACE IN INDIA AND UTILISE HIS SICK LEAVE AND WEEKENDS FOR THE TRAVEL. WILL HE ENTITLED FOR LTA. HE DO NOT APPLY FOR LEAVE IN THE OFFICE FOR TRAVELLING.

    AJAY

  217. Sandhya says:

    Can I claim the exemption for the journey done in Jan 2010 by the LTA received during the Financial year 2010-2011?

  218. anjali says:

    what about the encashable LTA which some organisations follow and give the choice to the employee to either claim LTA or take encashment? what is the limit of such encashment?

  219. swajan says:

    I understand now no proof is required to claim LTA.

    Proof of travel not required for claiming LTA: Supreme Court

    Employers, while assessing the conveyance and leave & travel allowance (LTA) claims of their staff, are under no statutory obligation to collect supporting evidence and furnish them to tax authorities, the Supreme Court said on Wednesday.

    A bench comprising Justice SH Kapadia and Justice Aftab Alam said that assessee employers are under no statutory obligation to collect bills and details to prove that the employees had utilised the amounts obtained against these claims on travel and related expenses.

    According to prevailing rules, if claims on LTA and conveyance are not supported by journey bills, they would be taxed. For instance, on an LTA allowance of Rs 1 lakh, if documentary proof such as air tickets, taxi vouchers and other public transport bills are submitted only for Rs 50,000, then tax is applicable on the rest of the amount.

    Regardless of the amount an executive is entitled to as LTA, tax laws allow air tickets only in the domestic sector for the claim.

    The apex court order came in a plea by companies including Larsen &Toubro and ITI. In its defence, the revenue department had argued that assessee companies were under statutory obligation under Income Tax Act, 1961, and relevant rules, to collect documentary proof to show that their employee(s) had actually utilised the amount paid towards the leave travel concession and conveyance allowance.

    Rejecting the plea, the court in its order said: “The beneficiary of exemption under Section 10(5) (of the Income Tax Act) is an individual employee. There is no circular of Central Board of Direct Taxes (CBDT) requiring the employer under Section 192 to collect and examine the supporting evidence to the declaration to be submitted by an employee(s).”

  220. Loretta - Tax preparation expert says:

    This is still a good news thinking about how employees can benefit from Leave Travel Allowance. Thanks for writing about this.

  221. Rajesh Sharma says:

    Pls confirm from the FY 10-11 as per the budget LTA is allowable every year

    • Mahesh says:

      Hi

      Still it is block of 4 years; from Jan 2010 to Dec 2013

      It will be a good idea to make LTA per year instead of block of 4 years and fix a maximum of Rs.10000 pa.

      Lot of employees are misusing.

      Government should look into this aspect

  222. Atul Gupta says:

    In your example, suppose the employee recd Rs. 30000/- as LTA for FY 2009-10 but he did not undertake any journey till July 2010 and filed his ITR considering the entire amount of LTA as taxable. He go for journey in Oct. 2010. Now how he can claim exemption of that journey against the LTA received for FY 2009-10.

    I have one more query, in block of 2006-2009, suppose an employee is getting LTA every year. He go for a journey in Feb. 2007. Will that journey be considered for FY 2006-07 or FY 2007-2008? Further, suppose any employee has claimed exemption for one journey in block of 2006-2009. In FY 2009-10, he go for a journey in Sept. 2009 and another journey in Jan. 2010. In this case, he can claim exemption for journey undertaken in Sept 2009 for calender year 2009 in his ITR for FY 2009-10. Can he claim exemption for journey did in Jan. 2010 against LTA received for FY 2010-11 as it is a journey falling in calender year 2010 in block period 2010-13?

    Thanks & Regards

  223. Sameer Shroff says:

    hi,

    but from the FY 10-11 as per the budget LTA is allowable every year. can you cofirm the same?

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