https://www.taxtmi.com/circulars?id=4813 Clarification states that employer-provided leave travel concession for travel within India is exempt up to the value of travel to the employee's home district, except where block-based exceptions apply. If entitlement occurs once per block, the concession is fully exempt; if more than once in the block, full exemption is allowed only for the first concession and subsequent concessions are exempt only to the extent of the home-town fare, with any excess treated as a perquisite included in salary income. en-us Mon, 04 Mar 1985 00:00:00 +0530 Sat, 02 Aug 2008 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4813 Clarification states that employer-provided leave travel concession for travel within India is exempt up to the value of travel to the employee's home district, except where block-based exceptions apply. If entitlement occurs once per block, the concession is fully exempt; if more than once in the block, full exemption is allowed only for the first concession and subsequent concessions are exempt only to the extent of the home-town fare, with any excess treated as a perquisite included in salary income. Circulars Income Tax Mon, 04 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4813