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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Claim LTA for Two Journeys in Four Years, But Only Once Per Year u/s 10(5) Income Tax Act.</h1> An individual is allowed to claim Leave Travel Allowance (LTA) for two journeys within a block of four years under Section 10(5) of the Income Tax Act. However, the LTA benefit can be claimed only once in a single year, meaning both journeys cannot be claimed in the same year.
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