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        Case ID :
        Income Tax

        Can the Leave travel concession u/s 10(5) be carried forward?

        18 May, 2018

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        Manual - Exempted Income u/s 10 - Salary Specific

        Yes, Leave Travel Allowance comes with a carry forward feature. An individual can carry forward the Leave Travel Allowance in the situation that it has not been used. It can be brought forward and claimed in the first year of the next block.

         

        Leave Travel Allowance carry forward permitted, claimable in first year of next block under income tax rules. Carry forward of Leave Travel Allowance under the income tax exemption regime is permitted when the allowance remains unused and may be claimed in the first year of the next block, preserving the tax-exempt benefit for the taxpayer into the subsequent block.
                        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 carry forward permitted, claimable in first year of next block under income tax rules.

                              Carry forward of Leave Travel Allowance under the income tax exemption regime is permitted when the allowance remains unused and may be claimed in the first year of the next block, preserving the tax-exempt benefit for the taxpayer into the subsequent block.


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