Leave Travel Concession (LTC) rules and applicability

Recently you might have noticed that few PSU employees misused the Leave Travel Concession (LTC) component of their salary by claiming in a wrong way. So let us first understand what is Leave Travel Concession (LTC) and how to get the claims.

Leave Travel Concession (LTC) is nothing but a type of salary component where your employer is providing some yearly benefit to travel with your family. Usually it is mentioned as yearly component but will be paid on monthly wise. This facility will be availed to only “Family” members. Family meaning for this purpose includes spouse and children. The point to be noted that if you have more than two children then you can claim for up to only two children, not more than that. It also includes brothers, sisters and parents who are wholly or mainly dependent upon the employee. Below are the few features which you must understand it.

Taxability-

Suppose Mr.X is entitled for the yearly LTC of Rs.50,000 and he joined the company on 1st June 2012 (Financial Year 2012-13) and he took journey in the month of December 2012. But according to LTC yearly applicability, this journey will be considered for the year 2012 but not for 2013. Because LTC will be considered on yearly base starting from 1st January of a year to 31st Decemeber of a year ending. It is not same like Financial Year (1st April to 31st March). Usually LTC can be availed twice in a block of a four calendar years. Current block of years will be as below.

2002-2005 (From 1st January 2002 to 31st December 2005)

2006-2009 (From 1st January 2006 to 31st December 2009)

2010-2013 (From 1st January 2010 to 31st December 2013)

2014-2017 (From 1st January 2014 to 31st December 2017).

As said above you can claim only twice in a block of 4 years period. If you claimed twice in a block then the remaining concession will be taxable income as per your slab. But if not at all claimed on a block or claimed only once then you can carry forward the remaining facility to immediate next block. In such a case excluding the previous carry forward you are again entitled to travel twice in a block of that presiding year. Suppose Mr.X claimed only once in the block of 2010-13 then he can carry forward the remaining one travel to immediate next block i.e. 2014-017. So in the block of 2014-17 he will be totally entitled for 3 travels.

Conditions to allow LTC-

1) If journey is performed by Air-Amount of economy class air fare of the national carried by the shortest route or the amount spent, whichever is less.

This is where PSU’s few employees manipulated. Instead of claiming for shortest route they claimed as per their wish. Which costed Government exchequer a lot.

2) If journey is performed by Rail-Amount of air-conditioned first class rail fare by the shortest route or amount spent, whichever is less.

3) If origin of journey and destination are connected by rail but journey is performed by any other mode of transport-Amount of air-conditioned first class rail fare by the shortest route or amount spent, whichever is less.

4) If origin of journey and destination are not connected by rail-

  • Where recognized public transport system exists-First class or deluxe class fare by the shortest route or the amount spent, whichever is less.
  • Where no recognized public transport system exists-A amount of air-conditioned first class rail fare by the shortest route or amount spent, whichever is less.

5) Exemption will be based on the actual expenses-Suppose Mr.X is entitled for Rs.50,000 LTC but if he claimed Rs.40,000 as expenses then he will be entitled for Rs.40,000 LTC. Also at the same time if he claimed LTC for Rs.60,000 then he will be entitled only for Rs.50,000.

6) Exemption is available on in respect of fare-It strictly includes only air fare, rail fare or bus fare. It will not include an such expenses like boarding or lodging expenses or taxi charges.

7) Fare for more than 2 children-If kids are born before 1st October 1998 then they are all eligible for travel irrespective of number. But kids who born after 1st October 1998 then only two kids will be allowed to travel. So if Mr.X has 3 kids born before 1st October 1998 and 3 kids after 1st October 1998 then he can claim expenses for all kids born before 1st October 1998 but only for two kids who born after 1st October 1998.

8) If you travel two times in a single year then you can claim both in the same year.

9) You must be on earned/annual leave during the period of travel. So your travel during holidays will not be considered as LTC.

10) If husband and wife both are working and entitled for LTA then both can’t claim for the same trave.

Proof of travel-It is not obligatory part to submit proof !!! Yes recent judgements on this issue clearly mentioned that it is employer’s wish to ask for proof and verify it. But your employer have right to ask for the proof. Remember when your employer file LTC to income tax department then the assessing officer can ask the proof not to the employer but to the employee !!!

Hence it is always advisable to have proper proof before going to submit LTC (whether your employer asking for it or not). Because at the end you are answerable to Income Tax Department but not your employer.

 

 

 

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Comments

  1. Sarbajit Sengupta says

    I am a Central Government employee while my wife works in a private company. She has LTA facility and took it in September 2014 while visiting Mumbai by herself (alone).

    Now we both want to visit Kerala on my LTC entitlement. Is this permissible?

  2. Raj Deo says

    Hello
    I want to take All India LTC from Ludhiana to Varanasi. My plan is to take flight from Amritsar to Varanasi and my return journey plan is to go to Lucknow by Train from Varanasi and stay for 2 days in Lucknow. From Lucknow i planned to take a flight to Amritsar and then Amritsar to Ludhiana by Train. Is it possible?

  3. Pankaj says

    I am Central Govt Employee, drawing LTC benefit and my wife works in private sector wherein she gets LTA benefit.
    1) Can we both draw the benefit from respective employer, avoinding the same block years?

    2) In case, my wife decides to take my benefit, what undertaking from her will be required by me to submit to my office?

  4. Kapil Maheshwari says

    Hi,

    I traveled to Goa on 30th September’14 via flight and return back on 4th October. Took leaves on 30th and 1st October (2 days). 2 & 3rd October were holidays and 4 was saturday.

    Will I be eligible for LTC claim? I have not availed leave for 4 days but travel spanned over holidays thus making it for 4 days.

    Thanks,
    Kapil

  5. Asian Hemrom says

    Hello Sir

    Sir i have not availed the all India LTC (block year 2010-2013).Can i eligible to apply all India LTC in December 2014 ? I am in CSIR lab,kolkata.

  6. LOKESH says

    i have availed LTC OF CONVERSION OF HOME TOWN IN APRIL 2014 FOR BLOCK YEAR 2014-2015. Now i have applied all india LTC FOR MY FAMILY TO VARANASI. The admin is refusing that u can not avail in the same block year both.kindly clarify

  7. GAURAV GANGWAR says

    i have availed LTC OF HOME TOWN IN MAY 2014 FOR BLOCK YEAR 2014-2015. Now i have applied all india LTC fOR MY FAMILY TO KERALA. The admin is refusing that u can not avail in the same block year both.kindly clarify

  8. Rajinder Kumar says

    Sir,
    I newly joined my duties on 1.4.2013 as permanent employee…I has been confirmed on 1.4.2014… so, can I avail the LTC for for the block period 2010-2013 (Grace Period till 31.12.2014)…. or I will have to take LTC for the block 2014-2017….. our department is followed the rules of central govt…

  9. vinay says

    Sir, I have never availed LTC whereas joined in 2014 in Central Govt.Service. Can I avail LTC before 31-December-2014 for the block year 2010-13.

  10. Rupesh Kumar Sahu says

    Sir, I am central government employee joined on 16th June 2010. I am eligible for all India ltc. My wife working at state government in contract basis. In my office concerned clerk tellng ur wife is working so your wife is not eligible for ltc. She is not claimed the same in her office. Can I claim for her or not. Please reply. Thank you.

  11. Gaurav says

    I have not availed LTC for the block 2009-2013, according to the rules LTC can be carry forward for the first year of the next block year. What if I avail LTC on 25th Dec. 2014 and continue on LTC till the first week of next year, 2015. Does the rule permit so ?

  12. Harshad says

    Hi I have joined Government services since Oct 2011 so please clarify for which block year I am entitled for All India LTC.

      • Rajesh says

        Mr Basav,

        As Mr Gaurav has joined Govt service in Oct 2011 so his LTC entitelment would start from 01Novemberr 2012 (1 year of service).

        For a new recruit in CG, His Block year would be different from others for the first Eight years of service.

        In case of Mr Gaurav
        first Block Year would be November 2012- October13
        Next Block Year November 13 – October 14 and so on

        He would be entitled for LTC every Block year for the first eight year of service.

        Thanks

  13. Ravi Kumar says

    Please let me know whether LTC for the block 2010-2013 has been extended up to 31.12.2014 and I also want to know that can I avail the facility of LTC via AIR for NER as my pay-band is below Rs.4200/- and I am working in Delhi Govt.

  14. amit says

    Kindly tell me the rule of LTC, if someone has joined in 2008 then whether he can take hometown upto 2016 or only in two blocks.

  15. Pius says

    Sir,
    I am a central Govt. employee joined in the month of Aug 2011. Now I wish to take all India LTC 2010-2013 ( Extended up to 31/12/2014 for my family and myself separately. Can I take all India LTC (extended) for my self and family separately? Is there any condition for extended LTC e.g New employees ( joining Aug 2011) can’t take this (extended LTC) facility?

  16. Sachidanand Prasad says

    Dear Sir/Madam,

    I have not availed Home Town LTC and All India LTC of the Block Year 2010-13. Can I avail both the LTCs in the extended calender year 2014.
    Regards.

  17. margreth says

    Hi,

    Please suggest me

    My mother had traveled to my home town in the month of April 2014. Wherein she lost her Train ticket which she board from LTT to Ghy. I had the PNR & Train no but which does not reflect the name of the passenger & fares.

    Could someone help me out in order to claim my LTC Claim.

    Regards,
    Margreth
    9673238112

  18. Devendra Singh says

    Dear Sir,
    I had Applied for LTC against hometown conversion and proceeded to J&K on 29th May 2014 for the same,however due to some technical reasons sanction for the same was
    not given.Since I did not avail LTC in block year 2010-13( extended til 31st Dec 2014 as per rules), I applied for a revised all India LTC in place of Home Town conversion.My office now says that you can not claim the same after coming back from the journey and should have applied for the same before commencement of the journey.What do the rules say in this regard? I work in ESIC.

  19. ram says

    sir, my mother is punjab gov. employee she applied for ltc for four members of our family and she already got the 75% advance but i can’t go go due to some reason what will be the consequences.

      • ram says

        sir, my mother onlt got 75% of the ltc advance the adjustment can be done in the rest of the 25 % that is yet to be given. most importantly i want to ask can it cause any kind of legal trouble?

  20. Vasu says

    I had joined in the Department on 09-08-2010, a fresh recruit. According to 6th pay commission I get three times home town ltc and forth occasion ltc any where india for a block of four years & upto 8 years for the first time. In this connection i would like to say that will I be eligible for availing ltc any where india in current year, i.e 2014 or not?

    according to me, the first home town ltc will be 2011 (after completion of one year)
    second will be 2012
    third will be 2013 & final & fourth occasion will be 2014 ltc anywhere india

    But office is not permitting me to avail any where india ltc. Kindly guide me Sir

      • Vasu says

        Our office is saying the reason as follows:

        The last block year was 2010-2013. I was entitled to go first home town ltc in the year 2011 (after completion of one year exactly, i.e. after Sep 2011) and second one in 2012, 3rd home town ltc was in 2013, block of four years was over. I lost my anywhere india ltc due to completion of block year and there is no carry-over of block or extension of block for new recruits.

        Current block of four years is 2014-2017, for the first three years home town ltc be available for me and last year (fourth occasion) i.e 2017 only i will be eligible to avail ltc anywhere india, said our office. There is no ruling like that. Can you please guide me in this matter which one I have to avail ltc in the current year.

        • vijay raj singh says

          I have also the same case as mr. vasu h. My joining was in august 2010. As per the rules new recruits become eligible to take ltc after completion of one year so i was eligible to late ltc after august 2011. I have not taken ltc that year. I took my first home town ltc in december 12. Then i have converted a hometown ltc to j&k in december 13. so in all respect i have taken two hometown in the block 2010-2013. I agreed to laps a hometown as the new recruits can avail 3 hometown first in three years after being eligible. Now i wanted to take all india LTC in 2014 for the block 2010-13. shall i can avail this for the current year?

  21. M.Antony Reymond says

    I am working in Railways, I received leave salary during this financial year and we had a journey to kerala by hiring car spent 3 days there. I am having no proof of money spent. Can I claim exemption from tax.

  22. ajay says

    i am a central govt employee. my wife is insurance agent and income tax payee. can i avail ltc for her.
    Second is my unmarried son also income tax payee is eligible for ltc.

  23. R. K. THAKUR says

    Sir I am Class-I officer with grade pay of Rs.6600/- pm and working in a Central Govt. office in New Delhi. I intend to avail LTC 2014-2017 for self and dependent family members from New Delhi to Lakshadweep. I intend to travel by air N.Delhi – Cochin – N.Delhi as per my entitlement. However I intend to travel from Cochin to Lakshadweep by Ship being operated by SCI as per entitlement. Sir, I wanted to know from you – can I and family members travel by Helicopter between Lakshadweep and Cochin? Perhaps Pawan Hans are providing copter services between Cochin-Lakshadweep. Pl advice. Regards.

  24. Neelima Patwardhan says

    Hello
    I am a central govt female employeeworking in Pune. I have 3 queries
    1. Can I avail LTC for my mother in law? She is fully dependent on me and residing with me. My office says I cannot avail LTC for her as there is no such rule. Pl clarify why it is not fitting in the rule.
    2. I want to avail LTC for the block 2014 to 2017. Can I avail that block in October 2014. I read that previous block 2010-2013 is extended till December 2014? I have already availed that LTC. Can I avail the current block 2014-2017 in October this year??
    3. I am planning to visit Jaipur and and return from Jodhpur. Is this permissible in LTC rule?

  25. Subodh says

    Sir,

    i am a central govt employee (Grade Pay: 6600). i want to avail All India LTC from New Delhi to Kharagpur…..now the nearest airport to kharagpur is either kolkata airport (150 Kms) or Bhuwneshwar airport (600 kms).

    i want to go to kolkata by flight (02 days stay at kolkata)…kolkata to kharagpur by train (02 days stay)…..back from kharagpur to bhuwneshwar by train (03 days stay at bhuwneshwar) and bhuwneshwar to new delhi by flight ……

    flight charges under LTC for Delhi to kolkata is more than that of bhwneshwar to new delhi…….i will pay extra fare of train for kharagpur to bhuwneshwar

    please clarify : a) can i perform journey in breaks
    b) is it necessary to follow same route for return journey
    c) please suggest if any flaw in my plan

  26. razia says

    sir 17 june 2014 ko by air ltc ka last date the. to kia me all over india ki ltc by dec 2014 ko la sakti ho . mera grad pay 4200 ha.

  27. Rakesh Garg says

    I am a Punjab Govt Employee. Please clear that on the central pattern do we can travel by air to J&K even if we are not entitled for by air travel. Secondly if it is not allowed and we travel by air to J&K, can I claim rail or bus fares as per my entitlement without producing tickets.

  28. singh mp says

    sir
    i am working in directorate of education gnct of delhi. i want to know whether i can avail ltc for the block 2010-2013 in this year 2014. if yes upto when in this year i can avail the same.

  29. chandan says

    Hello Sir,
    I am a central govt employee since 2012,
    As per LTC rule for fresh recruited person for first 8 yr, they can only avail all india LTC only on the final year of the corresponding block.
    My question is can i avail my all India LTC for the block year: 2010-13, on the extended year till 31st Dec 2014 ?

  30. Raju says

    Husband is working in PSU and wife works in Central Govt dept. They are availaing LTC facility available in PSU of husband. On retirement of husband whether they can avail the facility in Central Goct where wife is working

  31. R.SUJATHA says

    One of my colleague is retiring by 30.6.2014. Whether he can avail LTC for the all india block 2014-17 and under which rule number

  32. manoj mongia says

    I am a punjab govt employee and want to know that on which grade pay or upto air travelling is permissible for availing LTC.

    regards
    manoj mongia

  33. viney says

    Sir i am a punjab govt employee and want to avail ltc in june 14 . please tell about competence to grant permission of ltc. My grade pay is rs 5000. If there is any condition of applying in one month advance for such permission.

  34. Deepak says

    Dear Sir,
    I’m employee of Bhakra Beas Management Board.
    I availed LTC During 2010-13 Block Year with my family
    I’m working at Hisar (Harayana) & Entitled to AC3
    I Start Journey from Ambala to Goa (Shirdi) & apply for claim.
    But my office has main two objection:
    1. That I can not break Journey.
    2. That claimed from Ambala to Goa is longest Route. So fare claim will be pass for Delhi to Goa & back Goa to Delhi only b’coz I did not travel Hisar to Delhi Shortest route.
    Now my point is that : I’ not claiming Hisar to Ambala fare (I used personal car). Also I’ll not Claim Ambala to Shirdi Train Fare due to journey break. Due to Ambala to Delhi train fare is less then Hisar to Delhi train fare, it is justified to actual travel by longest route is cheaper then shortest route. but my office(Accountant) is not agree with my point
    So your are requested to reply me what to do..?

  35. DR GRIJESH KUMAR says

    Sir I want to know that whether I can avail both any place ltc and home town ltc in 2014,as I could not avail any of them in last block year.
    thanks

    • Nagamahesh says

      yes…but condition is you should not availed LTC in the extension period in the block 2010-11 i.e in 2012. If you haven’t, you can avail Home / All India LTC of 2010-13 (extension period upto Dec’2014) in 2014 & All India / Home Town LTC of 2014-15 block also in 2014.

  36. vipin says

    i am going to be retired on 31 July 2014 so can i availed leave travel concession 2014-2017 any where in india

  37. Bhagban Sahu says

    LTC block started from 1st January and I already encashed Ltc for 2014 and 2015 block and my employer increased ltc amount from Rs. 40 000 to Rs. 50 000 for a block with effect from 1st April 2014 Can I claim Rs. 10 000 as a hike price of Ltc and can enjoy for travel under rule. If yes please give me the rule.

    As block started from 1st January can Employer increase from 1st of April .

    Thanking you.

  38. Kiran Kulkarni says

    Hello sir, Thanx 4 Very significantly informative post. Could u kindly let me know since am i CGEmployee,can i travel by Pvt.Airlines & booked d tickets through viz.Make-my-Trip/Ease-my-Trip etc. as my Grade Pay is Rs.4600/- & i belong to the Non-Entitled officers,while claiming LTC for anywhere in India.
    Regards,
    Kiran.

    • Nagamahesh says

      No. … as per LTC Rules, Non-entitled officers can not travel by Private Airlines. They can travel by Indian Airlines only and their claim will be restricted to shortest train fare in admissible class. You can travel by Private airlines only between Dehi & Jammu/Srinagar and Kolkata & NER.

  39. DR J.K.GUPTA says

    I AM A PUNJAB GOVT.EMPLOYE.I WANT TO CLAIM LTC DURING JUNE 2014.MY EMPLOYER HAS ASKED ME TO PRODUCE LATEST CIRCULAR OF PUNJAB GOVT.REGARDING CURRENT STATUS OF NEW BLOCK YEAR-2014-2017.PLEASE GUIDE ME.THANKS & REGARDS.

  40. Sandeep Sharma says

    Whether the block of four year ie 2010-13 is extended for 2014 … plz confirm … I want to avail 2010-13 block this month …

  41. narayanaswamy p g says

    I have claimed All India LTC for the block year 2010-2013
    but my family has not claimed all India LTC for the block year 2010-13.

    Now please clarify whether
    1) Can I avail All India LTC for the year block year 2014-17 for self alone.
    2) Can my family avail All India LTC for the block year 2010-13 for family

    Can we travel together to the same place for two different block years i.e.
    2010-13 (family) and 2014-17 (self alone).
    Please clarify.
    regards,
    SWAMY

    • says

      Narayanaswamy-There is no such thing that Individual LTC or Family LTC. Whether you traveled alone or with family is rest with you. Yes you can travel to same place irrespective of number of times you visited previously.

  42. Shimray says

    I am planning to avail LTC Home town to NER. If my outward journey is last week of April 2014 and return journey is first or second week of May 2014, can I claim Travel by Air Concession for the journey? The concession of Travel by Air to NER expires on 30.04.2014.

  43. P S Resmy says

    I am a Central Government Employee (Post Office). I have availed the LTC for the block 2010-13 in Feb 2014(extended year). Whether I can avail Home town LTC or All India LTC for the block of 2014-17 in the same year of 2014. My Department says that if one LTC is availed in a year of 2 blocks, then the next one can take, whether extended or current , only after the 2 year block.

  44. Harpreet says

    Can i use a carried over and an present LTC in unison or for single tour/vacation??
    if yes, than would there be any kind tax implied on such conditions?
    Thank you

  45. Dr.Rajesh Choda says

    Sir, I m posted in Central Govt. at New Delhi. I have applied for Delhi Goa LTC. Can I come back from Goa via Mumbai by breaking journey at Mumbai. If I take multi city ticket, the fare is almost equal to HLTC fare or little above.
    2and option: can I come from Goa to Mumbai, Mumbai to Chandigarh by air, Chandigarh to Delhi by train/ bus. Fare is little above Delhi Goa HLTC if I undertake circular journey.
    3rd options: Delhi Goa air, Goa Mumbai train, Mumbai Delhi air. Can I undertake it?

  46. Mitali Palion says

    Dear Sir,

    Is it possible to avail Home Town Conversion of LTC facility to visit J&K & NER within 31.05.2014 if both the places of Home Town and Head Quarters are the same i.e. at the same location.

    Thanks & regards,

    Mitali

  47. BALA says

    When husband is an Air India employee and wife is central government employee. Husband is entitled for free passes every year and wife has not claimed ltc for life time till date. Can wife claim home town ltc for home town and visit north east before the extended period lapses. But wife has travelled to USA by availing husband’s free pass in this block of 2010-2013.

  48. Kamal Punjabi says

    I would like to know can LTC amount be claimed without performing the journey? There are many organizations who allow such claims and deduct TAX on the said amount. Is there any particular clause / rule defining the same? If yes I would like to know the same.

  49. Nandan Kumar Deb says

    Sir;
    Railway issues circular journey ticket in which journey start and end in same station but the route are different with multiple stoppage in concessional rate
    I want to purchase the ticket to avail 4 years block LTC
    Is the fare reimburse able as per LTC rule
    Please answer.

  50. nandan kumar deb says

    sir. please intimate c
    an i claim circular journey ticket fare for performing journey during 4 years block ltc

  51. LALITA says

    Myself is a state goverment employee. As per policy I am entitled to recieve LTC once in four year. In the current Income tax slab ( 2010-2013), I had recived LTC once. While in said period I had cariied out 2 journeys. I had claimed exemption for one journey which I had taken in the 2012-13 return. I had recently carried out one more journey in Feb 2014.

    My Question is can I claim for more than one journey even if I am getting LFA only once in a block of four years? IF yes, then can i claim for journey taken in calander year 2014 for the block of 2010-13?

    Thanks in advance for your resp

    • says

      Lalita-Your employer rule book claiming that you are entitled for a LTC per block (as you claimed). Now you already availed this benefit for block of 2010-13. So the journey you took in Feb 2014 will be available for claim 2014-17 block only. You can’t avail the 2014 travel to previous 2013 block LTC. Also according to rule two travels are allowed in a block year, but I don’t know how your employer fixed one LTC. Please confirm at your end about this too.

  52. Chenpal Singh says

    I am Delhi govt. employee and I want to know that can I avail LTC for more then two children’s whose date of birth is as under-
    first child DOB-12.03.1998
    Second child DOB-13.09.2000
    Third and Fourth child/Twins DOB-02.04.2007

    • says

      Chenpal-Please refer above point no.7, where I clearly mentioned that if kid’s birth date is prior to 1st October 1998 will be eligible. So second and third children are eligible to travel according to maximum limit of two kids. Your first kid is eligible based on the rule which I said. Hence all of the three kids are eligible to travel.

  53. Moulshree says

    Hi Sir,

    I have joined central government organization in 2012. As per new LTC rules, can I claim anywhere in India LTC in the 1st year of the current block year i.e, in 2014 for block year 2014-17. is it necessary that anywhere in india ltc can only be claimed in the fourth year i.e, 2017. Please guide.

  54. Narender Kala says

    Dear Sir,

    Do you have any letter or circular for block year of 2014-2017.

    M in Punjab govt. and want to LTC this year but my DDO (passing authority) is asking for it.

    As per him he is not aware about the block year (2014-17).

    • says

      Narender-If the previous block is closing on 31st December 2013 then ask your passing authority when the next block starts? Is it from 2015? No right? I don’t know what prompting him to ask such questions.

    • says

      Rakesh-Are you commenting related to extension of LTC to next block? If so then until and unless you are within the above said rule then I don’t think you need to provide any suitable reasons. Because it is your for your benefit. If you travel then enjoy travel with tax benefit otherwise no.

  55. Jagadeesh says

    In Banks if both the husband & wife are employed in different organisations then both of them can avail LTC facility in their own terms . However as said by you in item no 10 above the reimbursement of fare under LTC cannot be made to both of them for the same journey. In other words if LTC to any where in India can be availed by the Husband for the entire family whose term for any where in India is 2007 to 2011.& LTC to anywhere in India can be availed by the Wife for the entire family whose term for anywhere in India is 2010 to 2013. Here u can observe that term for anywhere in India clashes in this case but both of them are entiled if they are travelled by different journey . eg If husband’s claim of journey for anywhere in India is ,for the journey from 26/07/2010 to 25/08/2010.And Wife;s claim of journey for any where in India is for the journey from 20/04/2013 to 05/05/2013 . Then both journeys can be paid by their respective employers, But I do not know what is the position in Govt and Autonomous and I want to know the details of Govt of India guidlines ( circular no with date ) in the matter.If this matter is not clear in any of the guidelines& I wanted to know the Govt Interpretation whether I can write/send e-mail directly to the Govt of India Department of personnel or through which web site i get clarification with relevant Govt circular no with date in this matter

    • says

      Jagadeesh-The above condition put specifically for those who claim LTC for the same journey. Doing so they may make a profit. To avoid such things, it is epcifically mentioned so. If the journey is in different dates any in India then both can be claimed. For further clarification you may contact CBDT.

    • Rajesh Sawhney says

      rajesh sawhney / sir I am central govt. employee and since 2010 onward i have not applied for ltc and presently posted in north eastern region. I would like to know that can i avail 4 year ltc 2010 – 2013 in jan 2014 . Further my home town is Delhi and my family is staying there. Can I take ltc for my self fm north east to delhi and fm there with my family to andman and nicobar and back. also suggest if rate of air india fare are higher than pakage tour offered by pvt agencies(including indian air lines fare) than can i bought package tour and is it refund able.

      • says

        Rajesh-Yes you can carry forward the LTC which you not availed for the period of 2010-13. Yes you can avail it on Jan 2014 which is the starting of next block of LTC period. Yes you can do so as you mentioned the travelling distance. Only travel cost will be reimbursed but not the packaged tour cost.

  56. Selva says

    Hi, Nice and informative post. Can LTA be claimed even if its not claimed with employer (ie by providing proofs to employer) and then at the time of tax filing in June? If yes, how to go about the same?

  57. raj k says

    Hello sir,
    The Leave Travel Concession (LTC) & (LTA) is same concept means in some organization it spell as
    LTA claiming.
    I have querry reg,
    you have mention in point no.8.
    8) If you travel two times in a single year then you can claim both in the same year.
    & also you have mention that if a person claimed twice in a block then the remaining concession will be taxable income as per your slab.
    then my question is in Block of 4 year i.e ( 2010-13)if a person already claimed for 1st time in period between 2010-12 & if again he want to claim for the next in 2013 & as per your statement
    If you travel two times in a single year then you can claim both in the same year.then he eligible for any of one travel and another will be fully taxable is it right.

    • says

      Raj-Yes both LTC or LTA are same.Yes if one claimed within the period of 2010-12 then he can claim one more time in the year 2013. Yes for that particular year he can claim one travel and next one in next year. But he can travel in a single year. But claiming will be once in a year if it is beginning of block. For example for the block of 2010-13, if one travel two times in 2010 then he can claim one in 2010 and next in 2011. But if one travel two times in a year of 2011 then they can claim LTC for 2010 and 2011.

      • Amit Singal says

        For 2010-2013 we have two sub blocks of 2010-11 & 2012-13. Each sub block is extendable by one year. now for sub block 2010-11 , I have taken all india LTC in 2012 ( Extended year) Can I avail 2012-13 sub block in 2013 for Home LTC. Our accounts person says you cannot avail two LTC in one sub block i.e., 2012 & 2013.

        • says

          Amit-I don’t know about any sub-blocks within LTA blocks of a 4 years each. Keep in mind that you can avail two times in a block which I already mentioned above. If you already availed a LTC in the year of 2012 then you are eligible for availing one more within Dec 2013.

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