Conditions for the purpose of section 10(5)

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....f such travel subject to the following conditions, namely :          (i) where the journey is performed on or after the 1st day of October, 1997, by air, an amount not exceeding the air economy fare of the national carrier by the shortest route to the place of destination;          (ii) where places of origin of journey and destination are connected by rail and the journey is performed on or after the 1st day of October, 1997, by any mode of transport other than by air, an amount not exceeding the air-conditioned first class rail fare by the shortest route to the place of destination; and       &nbsp....

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....ears commencing from the calendar year 2018; (ii) the payment in respect of the specified expenditure is made by the individual or any member of his family to a registered person during the specified period; (iii) the payment in respect of the specified expenditure is made by an account payee cheque drawn on a bank or account payee bank draft, or use of electronic clearing system through a bank account or through such other electronic mode as prescribed under rule 6ABBA; and (iv) the individual obtains a tax invoice in respect of specified expenditure from the registered person referred in clause (ii). Explanation 1- For the purpose of this sub-rule,- (i) 'tax invoice' means an invoice issued by the re....

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.... 12(2)/2020-EII (A) Dated 12th October, 2020 and any subsequent clarifications, if any, issued in this regard shall apply mutatis mutandis to the exemption under this sub-rule. (1B) Where an exemption under the second proviso to clause (5) of section 10 is claimed and allowed, sub-rule (2) shall have effect as if for the words 'two journeys', the words 'one journey' has been substituted.] (2) The exemption referred to in sub-rule (1) shall be available to an individual in respect of two journeys performed in a block of four calendar years commencing from the calendar year 1986 : Provided that nothing contained in this sub-rule shall apply to the benefit already availed of by the assessee in respect of any number of journeys perform....