LTC exemption for travelling to Sri Lanka

[Ramesh Rangani]

Hi Professionals,

As per section 10(5), LTC is exempted in connection with his proceeding on leave to any place in India subject to the other conditions. Please advise is there any latest amendment whereby exemption of LTC is extended to travelling to nearby countries i.e. Sri Lanka,Nepal etc.
Thanking you in anticipation,
Ramesh

[Ganeshan Kalyani]

Sir, In my view, the travel should be within India. Thanks.

[KASTURI SETHI]

I concur with the views of Sh.Ganeshan Kalyani, Sir. There is not even remote possibility of such extension for LTC to outside India.

[YAGAY andSUN]

We endorse the very view of our learned friends. Here is the reason for such endorsement:-

2016 (3) TMI 282 - ITAT LUCKNOW M/s State Bank of India Versus DCIT (TDS) , Kanpur

[CS Anshika Chitransh]

LTC u/s 10(5)

No any latest amendment had been made under this section or its related rules in regards of claiming exemption for travel to Nepal, sri lanka etc.

Thank you.

[DR.MARIAPPAN GOVINDARAJAN]

There is no provision for allowing LTC other than India.

AI Summary

Leave travel concession limited to domestic travel; exemption does not extend to travel to neighbouring countries. Respondents uniformly state that the statutory exemption for leave travel under Section 10(5) is confined to travel within India, there has been no amendment extending the benefit to travel to Sri Lanka, Nepal or other foreign jurisdictions, and claims for LTC for journeys outside India do not fall within the exemption's scope.