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Manual - Exempted Income u/s 10 - Salary Specific
Yes, both the spouses can claim the exemption on LTA from their employers. However, both of them cannot claim for the same journey.
Leave Travel Allowance exemption: spouses may each claim from their employers but not for the same journey. Both spouses may claim exemption for Leave Travel Allowance (LTA) from their respective employers as a salary-specific exemption, but both cannot claim exemption for the same journey.
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