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    <title>Leave Travel Exemption for F.Y 25-26 Return</title>
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    <description>Travel expenditure may be claimed in the income tax return for FY 2025-26 only where the taxpayer has a business or profession and the travel is wholly and exclusively for business purposes. The claim depends on the period in which the expenditure is actually incurred, so travel expenses incurred between 1 April 2025 and 31 March 2026 may be claimed in the ITR for FY 2025-26 if the stated conditions are satisfied.</description>
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      <description>Travel expenditure may be claimed in the income tax return for FY 2025-26 only where the taxpayer has a business or profession and the travel is wholly and exclusively for business purposes. The claim depends on the period in which the expenditure is actually incurred, so travel expenses incurred between 1 April 2025 and 31 March 2026 may be claimed in the ITR for FY 2025-26 if the stated conditions are satisfied.</description>
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