TaxTMI 
TaxTMI 
Can the benefit of leave travel concession u/s 10(5) be extended to the parents who are travelling alone from one part of india to another or this benefit can be availed only when they are travelling along with the employee on some trip?
whether the benefit of leave travel concession u/s 10(5) be extended to the parents of individual
07 May 2010 
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Leave Travel Concession entitlement may extend to parents if the employee is on leave and employer policy permits.
The Leave Travel Concession exemption applies to actual expenditure on journeys by the assessee and family; entitlement for parents travelling separately depends on satisfying the rule's requirement that the employee be on leave during the parents' journey and on any limiting terms in the employer's allowance policy. (AI Summary)
The Leave Travel Concession exemption applies to actual expenditure on journeys by the assessee and family; entitlement for parents travelling separately depends on satisfying the rule's requirement that the employee be on leave during the parents' journey and on any limiting terms in the employer's allowance policy. (AI Summary)