Tax exemption for travel expenses incurred during leave. Only domestic travel is covered — international travel is not eligible. Covers employee and immediate family members.
Exemption Limit (Lower of Two)
- Actual cost of travel (airfare, rail, or bus fare only)
- LTA amount provided by employer in salary package
Family Coverage
- Spouse
- Up to 2 children
- Dependent parents
- Dependent brothers and sisters
Key Rules
- Only domestic travel is eligible; international travel is NOT
- Two journeys allowed per block of 4 calendar years
- Carry-forward allowed to next block if unused
- Required documents: boarding pass, tickets, travel invoices
This guide reflects FY 2025-26 (AY 2026-27) and is for general information. Tax rules and limits change, and how they apply depends on your circumstances. It is not professional tax advice; consult a qualified Chartered Accountant before acting.
