https://www.taxtmi.com/circulars?id=69553 Special cash package in lieu of one Leave Travel Concession is made available to Central Government employees during the Block 2018-21 as a reimbursement measure linked to leave encashment and deemed LTC fare. Eligibility depends on opting for both components and spending beyond the applicable entitlement, including three times the deemed fare value, on GST-rated purchases or services from GST-registered vendors through digital mode, supported by invoices. Leave encashment is subject to TDS, while deemed LTC fare reimbursement is exempt on existing LTC lines pending legislative amendment. en-us Mon, 12 Oct 2020 00:00:00 +0530 Wed, 25 Mar 2026 11:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69553 Special cash package in lieu of one Leave Travel Concession is made available to Central Government employees during the Block 2018-21 as a reimbursement measure linked to leave encashment and deemed LTC fare. Eligibility depends on opting for both components and spending beyond the applicable entitlement, including three times the deemed fare value, on GST-rated purchases or services from GST-registered vendors through digital mode, supported by invoices. Leave encashment is subject to TDS, while deemed LTC fare reimbursement is exempt on existing LTC lines pending legislative amendment. Circulars Income Tax Mon, 12 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69553