https://www.taxtmi.com/manuals?id=871 Leave Travel Allowance is exempt from inclusion in total income when received for travel within India, subject to prescribed conditions, actual travel expenditure limits, mode-wise fare restrictions, and a two-journey block rule. The exemption covers the employee and specified family members, allows carry forward of one unutilised journey into the next block, and requires supporting documentation in Form No. 124. The earlier regime also confined the exemption to domestic travel and actual travel cost. en-us Fri, 07 Aug 2015 14:48:00 +0530 Mon, 29 Jun 2026 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=871 Leave Travel Allowance is exempt from inclusion in total income when received for travel within India, subject to prescribed conditions, actual travel expenditure limits, mode-wise fare restrictions, and a two-journey block rule. The exemption covers the employee and specified family members, allows carry forward of one unutilised journey into the next block, and requires supporting documentation in Form No. 124. The earlier regime also confined the exemption to domestic travel and actual travel cost. Manuals Income Tax Fri, 07 Aug 2015 14:48:00 +0530 https://www.taxtmi.com/manuals?id=871