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          Income Tax

          Leave Travel Allowance (LTA) - (New) Schedule III / (Old) Section 10(5)

          Salary Income

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          Leave Travel Allowance exemption is limited to actual travel expense, prescribed journey conditions, and four-year block restrictions. Leave Travel Allowance and travel concession or assistance received by an individual are exempt from inclusion in total income only if prescribed conditions are satisfied. The exemption applies to travel in India during employment or after retirement or termination, covers the employee's family, and is limited to actual travel expenditure. The rules also prescribe the admissible fare by mode of travel, allow two journeys in a block of four calendar years with carry-forward of one unutilised journey, and require Form No. 124 with supporting evidence for tax deduction purposes.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Leave Travel Allowance exemption is limited to actual travel expense, prescribed journey conditions, and four-year block restrictions.

                              Leave Travel Allowance and travel concession or assistance received by an individual are exempt from inclusion in total income only if prescribed conditions are satisfied. The exemption applies to travel in India during employment or after retirement or termination, covers the employee's family, and is limited to actual travel expenditure. The rules also prescribe the admissible fare by mode of travel, allow two journeys in a block of four calendar years with carry-forward of one unutilised journey, and require Form No. 124 with supporting evidence for tax deduction purposes.


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