https://www.taxtmi.com/forum/issue?id=110840 Respondents uniformly state that the statutory exemption for leave travel under Section 10(5) is confined to travel within India, there has been no amendment extending the benefit to travel to Sri Lanka, Nepal or other foreign jurisdictions, and claims for LTC for journeys outside India do not fall within the exemption's scope. en-us Thu, 25 Aug 2016 12:01:06 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110840 Respondents uniformly state that the statutory exemption for leave travel under Section 10(5) is confined to travel within India, there has been no amendment extending the benefit to travel to Sri Lanka, Nepal or other foreign jurisdictions, and claims for LTC for journeys outside India do not fall within the exemption's scope. Discussion-Forum Income Tax Thu, 25 Aug 2016 12:01:06 +0530 https://www.taxtmi.com/forum/issue?id=110840