Leave Travel Concession (LTC)
1. Family – spouse and children of the individual and parents, brothers and sisters of the
individual or any of them wholly or mainly dependent on the individual.
The exemption referred to shall not be available to more than two surviving children of an
individual after 1.10.1998. This restrictive sub-rule shall not apply in respect of children
born before 1.10.1998 and also in case of multiple births after one child.
2. Exemption will be available in respect of 2 journeys performed in a block of 4 calendar years
commencing from the calendar year 1986. Where such travel concession or assistance is
not availed by the individual during any block of 4 calendar years, one such Unavailed LTC
will be carried forward to the immediately succeeding block of 4 calendar years and will be
eligible for exemption and Assessee should claim in 1st calendar year.(Current Block ⇒ 22
to 25)
3. Exemption is Avaiable for travel in India.
Travel by Air
Recognised transport
facility available
Recognised transport facility
Not available Railway facility
Available Railway facility
not available Actual Exps.
Economy class fare Exempt
Travel by any other mode
Exempt u/s 10(5)
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