Leave Travel Allowance Exemption and Income tax benefit

Leave Travel Allowance (LTA) is basically defined as the cost of travel granted to employees to travel anywhere in India, while on leave from work.

The amount of exemption depends upon the mode of travel, and it is allowed only towards the travel fare, and not for boarding and lodging. It is allowed twice in a block of four calendar years.

The current block is 2014-17. So, for the period 2014-17 one can claim this exemption for any two occasions.

FAQ On Leave Travel Allowance (LTA) for exemption under section 10(5) of Income tax Act


The LTA exemption is available only for family accompaning the recipient of LTA/ employee receivng LTA 

Family Includes

* Spouse and up to two children
* Parents and brothers and sisters who are mainly dependent on you.


Employee (recieving LTA and claiming the same) must be traveling with his family on the journey to claim LTA, otherwise the journey will not be eligible for exemption.

It means if your family is travelling without you, then they you will not be eligible for claiming LTA benefit.

Only the cost of travel by shortest distance is covered. 

It means following are not allowed:

a) Boarding and lodging charges.

b) Food or any recreation charges.

What is block of year concept?

The LTA / LTC tax exemption can be claimed only twice in a block of 4 years.

These blocks of 4 years are predefined by the government. These are:
2002 – 2005
2006 – 2009
2010 – 2013
2014 – 2017
2018 – 2021
And so on. The current block is 2014 – 2017.

(these years are calendar years, and not financial years.)

If you have not availed LTA in one block, can you carry forward LTA benefit

Yes, The exemption doesn’t lapse – it can be carried forward to the next block of 4 years.
The only condition in this case is that the exemption has to be availed in the very first year of this subsequent block.

Can Husband and wife both claim LTA benefit

Yes, both the Husband and wife can effectively claim LTA benefit 4 times in block of four years . ie two by husband and two by wife.

What document is required as proof of travel?

Tickets like – railway ticket and Airlines ticket( with boarding pass) is valid proof for claiming LTA benefit

93 Responses to Leave Travel Allowance Exemption and Income tax benefit

  1. Sanjeev says:

    I plan to claim LTA this FY (2012-13). Due to some personal reasons, my wife (and infant kid) wants to travel earlier than me, by a week, though we’ll be coming back to the starting point (during return journey) together.

    My question is :
    Can I claim for the LTA amount here ?
    If yes, how much ?

  2. sharmila says:

    Hi, Can I claim LTA for oversea travel. Recently I took leave and I traveled with my family from India to Srilanka and came back. Can I claim the airfare in LTA??

  3. chhavi says:

    i loss my boarding passes some how. Please give me alternatives

  4. sri says:

    I made a travel in 2011 and i didnot claim it that year (2011-2012). Can i claim it this year (2012-2013)

    • taxgyan says:

      Travel can only be claimed in year in which it was travelled. In case you have failed to show lta documents to your company , You can however claim the LTA benefit while filing your Income tax return

  5. Vijay says:

    I lost my boarding pass, will i get LTA benefit for my air travel?

  6. Dharmesh says:


    If I travel with my parents and children and while coming back due to unavailabiliy of ticket confirmation, my parents and children would be travelling back later one day. Is it ok to claim this ?

  7. Babu says:

    I’ve travelled two times in this year Oct-12 and Dec-12, I have not availed any LTA benifit before (2010-2013 block or 2006-2009 block). Can I avail LTA benifit for both travels.

  8. Anubhav says:


    I traveled last month in Dec 2012 and returned in 2013 ,now i want to take benifit of LTA, but in my company i didn’t opt, by this monthly i was getting LTA amount after tax deduction.
    can you please suggest how can i take benifit of lta

  9. Sanjay says:

    LTA consider travel as one-side or it’s both sides.
    Let’s say I have travelled from Bangalore to Mumbai and again from Mumbai to Bangalore. So this will be considered as one or 2.

  10. Abhil says:


    I travelled in month of March 2012 and did not claim it till now. My employer does not agree to claim it now as it belongs to previous Fin Year. Wanted to check if I can claim atleast through IT returns or so?

  11. N Shah says:

    What is the meaning of journey. To & fro will be treated as one journey or two journeys??

    Ex: Say I am travelling from Hyderbad to Mumbai and returning back after two days by air. Whether the same will be treated as one journey performed or two journeys for LTA claim?

  12. DHIREN says:

    Dear Sir,
    I want to perform journey through HIRED VEHICLE (bill is available) shall i be eligible to claim exemption?

  13. Sam says:

    Firstly i would like to appreciate your effort towards answering everyone’s query. Keep up the good work taxgyan.

    my question is as below:
    I travelled to my wife native to drop her via flight and my infant.
    But i returned back alone via flight.

    1) Would i be able to claim for my to & fro journey?
    2) Would i be able to claim my wife towards journey only?

  14. Satyendra Singh says:

    If i had booked tickets in current financial year and travelling dates are in next financial year. In which year i can claim the tax benefit?

  15. unatu says:


    I’m an employed, could not declare LTA for IT deduction to employer. So there would not be any entry in Form 16.

    I’ve availed LTA & having the valid documents to claim deduction. Query:
    1) In ITR-1 SAHAJ form, how do I mention about LTA?


  16. sridhar says:

    i am planning to take my family on LTA this summer…can i claim tax exemption for air travel by private airlines?

  17. Amit says:


    I started my job in May 2012 and I have yearly lta of 30,000. I travelled to Goa in feb 2013. I plan to take tax exemption in this year. I want to know whether I can take another tax exemption if I travel in June 2013? Please note I have not taken any exemption till now in this block.

  18. Vamsi says:


    My trip duration is Mar 27,2013 – Apr 1,2013 (it spans across multiple financial years). How can I claim LTA?

    Thanks in advance.

  19. aqbal says:

    Is there any rule to claim LTA only one time in any FY ,or I can claim as much as I traveled .
    Kindly suggest in a FY how many times we can claim LTA

  20. Bijukumar says:

    Hi, As per my company my total LTA would be 40,000.00 and i don’t have any travel plan. i am planning to claim it after the tax.

    Would like to how much will be taxed for LTA 40,000 ?
    Is it slab based ?

  21. nisha says:

    Hi, if i have performed two journey say sep 12 and dec 12, can i claim both journey for lta in same year.

    Secondly if i had traveled in dec 2011 can i claim it against lta of 2012-2013.

  22. Maninder Singh says:

    I see you replying to all the queries, have to say you are doing a great service to all of us.
    I have small query, Can I claim LTA if for some reason I am not able to fly with my family, my family is flying out to Delhi on 25th morning, but due to some office work, I had to cancel my morning flight and will be traveling in the evening flight to Delhi. From there onwards, rest of the journey will be together.
    Thanks & regards,

    • Tax Gyan says:

      Maninder, One of the condition for claiming LTA is that employee claiming LTA should be travelling with family. If your family is travelling alone, you will not be able to claim the LTA benefit.

  23. Vijay Vyas says:

    What is the Maximum Limit of LTA Amount for any employee,

  24. gitanjali says:

    Can we claim LTA twice in the same financial year of the applicable block?

    i.e. Can i submit two claim for LTA in 2013 by traveling twice

  25. neetu says:

    Hi, At first thanks for answering all the queries.Q- I received the ticket and boarding pass from my agent via mail. so is it fine If i Submit the print out of the mail(boarding pass and ticket) to claim LTA benefit ?

  26. Dinesh Kumar Agrawal says:

    I opted for monthly LTA which comes as a salary to me, can I caim tax benefit during ereturn file, please guide.

  27. Arijit says:

    Good info on the LTA.
    Have three questions:
    01)If my salary breakup does not have the LTA component, can I still claim LTA – if yes, how?

    02) Can LTA be claimed on “business class” air travel? (ofcourse would submit the required proofs)

    03) Since current block is 2010-2013 , can I claim LTA for 2010 (especially since I was employed out of India between Jan 2011 & Apr2012 and had filed my IT returns in country of employment)

  28. faran says:

    hii…….im faran
    wanted 2 ask dat if the employee is nt travelling with his family is the income excempt from tax or if the employee is sitting in his home and let his family 2 travel is the income chargeable 2 tax

  29. Yogesh says:


    I opted for LTA, but the LTA amount doesn’t appear in my salary.. Will that be added to my salary during End of the year if i have not used at all ?

  30. Ravi says:

    Nice info on this site. You are doing good job

  31. Selvaganesh Krishnan says:

    10 MUST knows about LTA:
    Leave Travel Allowance affects every salaried employee. Here we give you a quick low-down on what to expect.

    1. You can get LTA only if you have applied for leave from your company and have actually travelled. However, international travel is not valid. You must have travelled within the country.

    2. The entire cost of the holiday is not covered. Only the travel costs are covered. So, whether you fly, hop on to a train or take public transport, you will have to show the ticket to claim your LTA. This means you will need to keep your air, rail or public transport ticket.

    3. If you travel by car and it is owned by a central government organisation like ITDC, the state government or the local body, then LTA is permitted.

    If you could not get public transport and resorted to private transport like renting a car, get a bill issued by the rental company. If the bill is not accepted by your employer, you can always file an income tax return, claim an exemption and get a refund.

    4. LTA covers travel for yourself and your family. Family, in this case, includes yourself, parents, siblings dependent on you, spouse (even if your spouse is working) and children.

    For children born after October 1, 1998, the exemption is restricted to only two surviving children (unless, of course, one birth has resulted in multiple children like twins and triplets).

    If your family travels without you, no LTA can be claimed. You have to make the trip, either by yourself or, if claiming for your family, you should travel with them.

    5. LTA is not related to when you started your employment. The government fixes blocks of years. These blocks are not financial years (April 1 to March 31); they are calendar years (January 1 to December 31).

    The current block is 2006-09 — January 2006 to December 2009. The earlier one was from 2002-05 — January 2002 to December 2005.

    During this time period, a person is entitled to two LTA claims.

    6. Though you can claim two journeys in a block of four years, you can claim the LTA benefit just once in a year. You cannot claim both the journeys in one year.

    So, while a person can get an income tax exemption for two journeys in a block of four calendar years, he can make a trip only once a year.

    If you make two trips in a year, you lose one. One way out is to claim one and make your spouse claim the other.

    7. You can carry forward your LTA. One LTA can be brought forward and claimed in the first year of the next block.

    Let’s say you do not take your LTA in 2002-05. Or that you use only one LTA. Don’t worry, you will be able to take the pending LTA in 2006. This means that, in the 2006-09 block, you will be totally entitled to the three journeys.

    8. If you switch jobs, you can get the LTA not only from your present organisation but also from your former employer, if the concession is lying unutilised.

    Let’s say that, in the 2002-05 block, you claimed LTA in 2003. In 2004, you switched jobs. You can still claim your second journey with your new employer. Of course, your new employer will ask to look at your earlier tax returns to see whether it has been claimed or not.

    9. You must take the shortest route to your destination to be eligible for LTA.

    Let’s say you are going from Delhi to Mumbai on a holiday. So the cost of your travel from Delhi to Mumbai and Mumbai to Delhi will be eligible for LTA.

    If you decide to go to Mumbai via Agra, Jhansi and Itarsi, your LTA from Delhi to Agra will be covered. But Agra to Mumbai will not be covered.

    Let’s take another scenario. You traveled from Mumbai — Kerala — Delhi — Mumbai.

    If you take a direct connection, you will be eligible for LTA. Mumbai — Kerala — Delhi — Mumbai: LTA covered

    But if you throw in Hyderabad, then it goes out of gear.

    Mumbai — Thiruvananthapuram: LTA covered
    Thiruvananthapuram — Hyderabad — Delhi: LTA not covered
    Delhi — Mumbai: LTA covered

    10. If your LTA is not utilised, it gets added to your salary and you will be taxed on it.

    Let’s say you and your spouse are both employed and both have LTA as part of the salary package. Your LTA is Rs 20,000 and hers is Rs 20,000 too.

    Both of you and your child go for a holiday. The tickets for the three of you amount to Rs 15,000. You supply the tickets to your office and this amount will be eligible for a tax deduction; the balance Rs 5,000 will be taxed. You can claim exemption only to the tune of your expenditure.

    If you claim this, your spouse will not be able to claim this same holiday from her employer. His/ Her Rs 20,000 will be taxed. Unless, of course, you go for another holiday and he/ she claims it.

    Or, let’s say, you spend Rs 30,000 on tickets but your LTA is just Rs 20,000. You can claim up to Rs 20,000 and tell your spouse to claim his/ her ticket from his/ her employer.

  32. Mohit says:

    I am an All India Service officer got employed in December 2011 & allotted Andhra Pradesh cadre. I have not claimed any LTC for the current block that ends in 2013.

    I want to travel twice in January 2014 to my home town. My question is:

    1. Can I use unclaimed LTC of 2010-2013 in January 2014?
    2. Can I claim the LTC two times in one month for going to home town?


  33. Neha Dua says:

    Thanks for replying all queries in such well manner .
    Please reply me query at the earliest.
    Me and my husband traveled in Dec 2013 like this :

    Delhi -> Kochi –> Malaysia
    Malalysia ->Calcutta -> Delhi

    I know we cant claim for malaysia , however if I claim for
    Delhi -> Kochi
    Calcutta -> Delhi

    Is that OK ??

  34. Deepesh says:


    Could you please clarify my query regarding LTA. I and my wife traveled from Pune -> Kochi by flight, then from Kochi -> Goa by train along with one more couple, and finally from Goa -> Pune by Tourist Bus. In this journey we also hired a taxi for 4 days from Kochi -> Alleppey -> Thekkedy -> Kochi.

    I have 30000 Rs. LTA, So would I get tax benefits on the following:

    Pune -> Kochi (By flight) — Rs. 6000
    Kochi -> Thekkedy -> Kochi (By Rented Taxi) — Rs. 8000
    Ernakulam (Kochi) -> Goa (By Train) — Rs. 2500
    Goa -> Pune (By Bus) — Rs. 3500

    Thanks in Advance…

  35. Nanda Kumar says:

    In Current block i was climed last year LTA, but this year i suppose to Submit the LTA Proofs, but Company says this year LTA cliams would be Taxable even though i will submit Proofs , is it true.

    kindly Suggest!!!!

  36. koushik saha says:

    I travelled on a leave on Friday afternoon by AC 2 tier train. The travel ended on next day Saturday which is a weekend and not a leave and normal holiday in our company. Can I claim the LTA for this Travel ticket ?
    please reply.

  37. Vishwas says:

    Thanks for the information on LTA. It is quite helpful. I have one further question – I work with a private company and LTA is part of my salary. Suppose if I book the air tickets for domestic travel before March 2014 and travel in June 2014, in which financial year I can claim the LTA from my employer?

  38. M D Pednekar says:

    Sir i have availed LLTC in 2011 & LTC in 2010 2012 2013 so far no TDS was deducted now company deducted TDS for the YEAR 2013 & in this block year by mistake one LTC is left [no tax was deducted] now i wish to give LTC of year 2010 for deduction [as it was small amount say 15000] but my account officer says that he will consider LTC of year 2012 for TDS [Rs 50000] .What IT Rule says about omitted LTC

  39. Kingshuk Sen Gupta says:

    I want to visit Pelling from Kolkata. So I will go to NJP by rail. Then upto Gangtok rented car. From gangtok to pelling again rented car. Can I claim these car bill for LTA? Pelling is not connected by rail.

  40. Nityanand Chauhan says:

    If an empolyee is allowed to claim only two times in a block in such case,for example if an employee is eligible for 20000Rs/Year and employee is not claiming in first year but if he has travelled in second year then in this case can employee get benifit for two years by producing bill ie on Rs. 40000 or only he will get tax exemption on Rs 20000 for that current year.

  41. PP Reddy says:

    Thanks a lot for such useful info on LTA.

    I claim LTA every year from my company. I’ve already claimed LTA for FY 2013-14. I’m switching jobs and will join my new company in MAY (new FY).

    My query: I have travel plans in April. Can I claim LTA from my current company for April travel…and LTA from my next company for some other travel in the same FY 2014-15? Is this possible, and how can I do so?

    Many Thanks.

  42. sunil k says:

    I have not claimed any LTA in block 2010-13. I made travel in February 2014. I hope I can claim tax exemption for financial year 2013-14. Please confirm?
    Further, I am planning to go on vacation during May 2014. This will be my second journey in same calender year (but different financial year). Can I claim tax exemption in financial year 2014-15?
    If answer to my second question is yes, then I would make two travel for LTA block of 2014-17 and cannot further claim LTA till 2017. Is it true?

    Thanks, SK

  43. shri says:

    1. can I claim lta in two consecutive years
    2. Tax deduction rate : Is it same for all or it deepends on the IT slab
    Waiting to hear from you

  44. Rishi says:

    For the block of 4 years from Jan 2010 to Dec 2013 I have never claim LTA.
    For the period from Jan 2010 to Jan 2013, I was employed with one employer (Employer 1) and since mid of January 2013 to until now (March 2014)I am employed with new organization (Employer 2).
    While being employed with employer 2, I took a vacation leave and travelled for duration from 25th March to 31st March 2013.
    I am trying to claim exemption for the LTA travel expenses that I incurred in above travel?

    When I wanted to claim exemption for the above travel employer 2 in April 2014, I was told that I need to complete one year with Organization to claim LTA (Company Policy).
    1. After Completing one year in January 2014, when i was submitting the documents proof for the travel, they did not excepted the travel documents with the reason that the travel has to be from the current/same financial year (April 2013 – March 2014) – is this correct?
    I presume for the LTA travel, it is calendar year that is considered and for the tax calculation purpose they could have exempted for the LTA amount paid to me in FY 2013-14. How much of this logic stands good. Can you direct me to some legitimate source of information for this.
    2. Now since company has already processed the salary for the month of March’14 (after 18th March), can I claim the exemption while filling the return (AS 2014-15, FY2013-14) for the travel made in March 2013? (Provided they gave me the salary under head LTA as taxable amount & I claim the exemption while filing the return)?
    3. If the answer to question 1 is yes that travel has to be from the same financial year or if the LTA is not reflected in my salary for FY 2013-14, can I file revised return (which ITR) for the previous FY 2012-13 (AY 2013-14), since the travel was between period FY April 2012-March 2013 (25 mar to 31st march’13) and also the form 16 provided by employer1 for FY 2012-13 has amount paid reflected under head “Free or Concessional Travel” under perquisite.
    4. Or is the whole issue with this travel (as per above logic being answer to question 1 is yes & to question 2 is no) is, since the travel was in the 2nd half of the March 2013, by when the salary processing of the organization for the month of March & financial year is completed, I would never be able to claim for any travel made after 18th March (after which no claims submitted will be be processed by organization being their cutoff)) How much of this is correct?

    Kindly guide..

  45. Bharat Goyal says:


    Amazing Job Dude. me asking this question is because of your replies to all the queries… Keep up the good work Man.
    I have 3 specific Questions:
    1. LTA: is it as per calender year (Jan – Dec) OR financial year (Apr – Mar)?
    2. I Joined in Feb 2011, How many LTA would I be eligible for in 10-13 block?
    3. if my LTA limit is 15K per trip and I didn’t avail second LTA in last block, Can I avail LTA benefit equal to 30K for a single trip (15 for to and 15 for return) in the first year of this block.

    Thanks in advance.
    Bharat – 9560773669

  46. Can I get LTA benefit over hiring car in journey

  47. prasad raut says:

    If I will take LTA benefit like

    mumbai >banglore >delhi
    & v/s
    can we take this benefit in LTA claim

  48. Avinash kumar says:

    My wife is central govt. employee, I want to state that we have travelled chandigarh to banglore by train and return from Banglore to Jaipur by air and further Jaipur to chandigarh through hired taxi, Can I claim minimum fare of bus or train from Jaipur to chandigarh

  49. Sameer says:

    i have LTA of Rs. 57000 accrued for last 2 years. If i claim around 30000 in this the financial year (14-15), will the balance amount be paid taxable in the same year or shall be carried forward to next year which i can claim again under LTA next year?

  50. Sharath says:

    I have one query. While claiming LTA 3 days minimum leaves are required. Can you please advice, if I avail leave type such as Privilege / Casual leaves, can I take the benefit of LTA.
    Our HR team is stating that only 3 days PL need to be applied and no other leaves (casual leave) are eligible.
    Sharath R

  51. Santosh Rao says:

    For LTA, My dad is a pensioner and receives Pension. Can I claim LTA exemption for my dad and mom, who will accompany me during a travel.

    Also my travel is from Bangalore to Delhi and visiting Haridwar and Dehradun and back? Can I claim LTA for the entire travel.

  52. Hemant Hanmantet says:

    I have journey by Rajdhani in between 09.01.2015 to 18.01.2015 with my family. Can I claim tax free LTA in Apr’15???

  53. Satish says:

    Salary breakup they have added LTA 1200 per month. Is that amount credit with salary or claim by document submission.

  54. ashok says:

    Can I know if LTA is a part of CTC that company offers or is it additonal ?

  55. praveen dobhal says:

    i traveled form delhi to bangalore to Goa to Delhi.

    can i claim this total journey

  56. Kiran NS says:

    Hi, If my travel includes multiple destinations then how can I avail my LTA. Example if I start my travel from Bangalore –> Delhi –> Ranchi –> Bangalore.
    In this example can I claim for all the travel expense?

Leave a Reply