Leave Travel Allowance {LTA}

LTA (Leave Travel Allowance) is a tax exemption for an allowance paid to the employee by the employer for travel expenses, while he or she is traveling on a leave. There are many conditions to Leave Travel Allowance. An employee needs to plan their travel according to the purpose of claiming LTA exemption successfully. The income tax department of India has listed down some rules and regulations regarding claiming the exemptions under LTA.

LTA rules for exemption

  • Employees can travel to any place in India.
  • No international trips are considered.
  • There should be an actual journey to be eligible for claiming the exemption.
  • Food or stay or any other expenses are not considered.
  • LTA can be claimed only for two journeys in a block of four years.
  • The family of the employee can also take a tour without the employee and still claim exemption.