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        Case ID :
        Income Tax

        Can an individual claim the LTA u/s 10(5) in case of Switch of JOB?

        18 May, 2018

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        Manual - Exempted Income u/s 10 - Salary Specific

        Yes, ff an individual switches his job, he can get the LTA not only from his present employer but also from your former employer, if the concession is lying unutilized.

         

        Leave Travel Allowance entitlement can be claimed from both current and former employer if prior LTA remains unutilized. An individual who switches jobs may claim Leave Travel Allowance (LTA) from both the current employer and the former employer provided the former employer's LTA concession remains unutilized; the entitlement is limited to recovery of that unutilized salary-specific exemption and does not extend beyond the unutilized LTA benefit.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Leave Travel Allowance entitlement can be claimed from both current and former employer if prior LTA remains unutilized.

                              An individual who switches jobs may claim Leave Travel Allowance (LTA) from both the current employer and the former employer provided the former employer's LTA concession remains unutilized; the entitlement is limited to recovery of that unutilized salary-specific exemption and does not extend beyond the unutilized LTA benefit.


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