Travel concession exemption is limited by fare ceilings, two-journey blocks, and child-based restrictions for eligible Indian travel. Travel concession or assistance for leave travel or post-retirement travel within India is exempt only to the extent actually incurred and subject to fare ceilings based on mode of travel, shortest route, and availability of rail or public transport. The exemption is available for two journeys in a block of four calendar years commencing from 2022, with a carry-forward rule where no travel is availed in a block. The exemption is also restricted to no more than two surviving children, subject to specified exceptions.