LTC/LTA exemption cap requires GST compliant payments and tax invoices, and limits unutilised journey claims for relief. Rule 2B is amended to allow, for the assessment year beginning 1 April 2021, a limited exemption where an individual opts for cash allowance in lieu of travel concession for one unutilised journey; the exemption is capped or limited to one third of specified expenditure, conditional on election to claim the proviso, payments to GST registered persons during the specified period by prescribed account payee or electronic modes, and possession of a tax invoice; specified expenditure is defined by GST applicability at or above twelve per cent.