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.

 

 

 

Comments

  1. yagrashokyagrashok says

    sir i applied for hometown ltc in dec 2014 for the journey in jan 2015. will it be counted for 2014 or i can again avail hometown ltc in 2015

  2. SP SinghSP Singh says

    I and my dependent family want to visit GOA on LTC. Can I leave Delhi on 30 Dec. 2015 and return on 5 Jan. 2016? Is it allowable under LTC rules? Kindly clarify….

  3. shashi sarkarshashi sarkar says

    Can LTC avail direct flight Delhi to Portblair by Air India if not entitled (below Grade Pay 5400/-) if performed journey , it journey restricted or not . They get full amount or restricted by Delhi to Kolkatta by train and kolkotta to portblair by air or by ship entitled And not get any claim. please clarify as urgent basis , Group going on 10 September 2015

        • shashishashi says

          (iii) Government servants not entitled to travel by air may be permitted to travel by
          air in Economy class in the following sectors:
          a. Between Kolkata/ Guwahati and any place in NER
          b. Between Kolkata/ Chermai/ Bhubaneswar and Port Blair.
          c. Between Delhi / Amritsar and any place in J&K
          Journey for these non-entitled employees from their Headquarters up to
          Kolkata/ Guwahati/ Chennai/ Bhubaneswar / Delhi / Amritsar will have to be
          undertaken as per their entitlement.

          can avail direct flight delhi to portblair if not entitled

  4. gopalgopal says

    Sir, I am central govt employees 4200 grade pay, I want to avail All India LTC , Delhi to Ranchi direct train, but return journey ranchi devghar then Barauni to Delhi. Is it admissible? Please give the reply..

  5. Mukteswar RanaMukteswar Rana says

    I joined ordnance factory khamaria as a DBW in 31 Dec.2012.married but stay alone and want to take home town LTC alone Every year .can I take it ?

  6. S J RAWATS J RAWAT says

    sir i am working in FCI since 2011 ,i availed ltc bharat darshan in 2013 as per old circular but after new circular arrived on 24 oct 2014 for new recruits. i want to take ltc bharat darshan for year 2015 . can i availed bharat darshan for 2015.

  7. SaritaSarita says

    Sir
    i am working in a govt aided school since 2008 my GP – 2400/- . Now i want to avail LTC for the block year 2014-17
    i want to go kerala by air please let me know the rules of re-imbursement of air fare. can my in-laws go with us? their fare can be re-imbursed?

  8. Mukesh TyagiMukesh Tyagi says

    Dear Sir,
    My wife is working in Dellhi Administration ( Education Department). Her Mother in law is allowed to go in LTC tour. expances will be reimbursed or not.

  9. HIMANSHU VERMAHIMANSHU VERMA says

    I AM WORKING IN MUNICIPAL CORPORATION OF DELHI (SAME AS CENTRAL GOVT) AS SR MEDICAL OFFICER IN GP OF 6600.
    MY WIFE IS WORKING AS MANAGER IN PRIVATE COMPANY, WHERE SHE GETS LTA ( FIXED ). AND AVAILS AS A TAXABLE AMOUNT.

    CAN I AVAIL LTC FOR ME, HER AND MY CHILD.

    WHAT DOCUMENTS R REQUIRED BY ME FOR HER COMPANY TO GET LTC FROM MY OFFICE.

  10. RajkumarRajkumar says

    I want to claim ltc reimbursement but my return journey ticket had lost after completed journey. I have PNR SMS which is send it by indian railway. So pls give me suggestion can i claim above this.

  11. rahulrahul says

    Sir,I’m working at alappuzha rms (trivandrum division)… My. Home town is trivandrum itself… Alappuzha is a different district. Can I take home ltc conversion

  12. samsam says

    I have undertaken journey on August 2014. But failed to submit proof before company deadline for this assessment year. So can i claim the same travel exemption in next year? If not how can i claim it while filing online tax return this year as there is no option in ITR 1?

  13. Prafulla KumarPrafulla Kumar says

    Sir, I(joined on 11.06.2010) and my wife(joined on 31.07.2010) both working in the same PSU bank.I have availed LTC in July 2014 with my wife and only son but my wife was denied the LTC by the bank saying only one of the husband or wife can claim for LTC trip.Please guide with relevant Government rules so that I could quote it.

  14. ankurankur says

    If an employee is retiring in 2014, can he avail LTC 2 times as allowed in block of 4 years?
    what of he is retiring in 2016?

  15. Umesh IddyaUmesh Iddya says

    Dear Sir,

    My month of retirement is June 2015. I have availed LTC (any where India) in the month of March 2015 from block year 2014-17. Can I avail home town LTC from the block year 2014-17 in the month of June 2015?. If so, please provide rules.

    Thanking you

      • Umesh IddyaUmesh Iddya says

        Dear Sir,
        Our Section Officer is searching for the rules. I have gone through the Swamy’s compilation of CCS Leave Travel Concession Rules.[Incorporating Orders received up to May 2012]. Not able to locate the rules. Please help.

        Thanking you

      • Jyoti AngraJyoti Angra says

        I have availed LTC all india for block year 2014 -2017 in January 2014,Can i avail LTC home town for North east (shilong) in 2015,If yes please site me rules to quote in my office.

  16. Ranjjan Kumar SwainRanjjan Kumar Swain says

    Sir I am an employ of Central Government ( Border Security Force) and presently posted in Tripura. My family staying at Delhi and I have retained Govt Qtr, while I am coming leave at Delhi can I claim fare from Tripura to Delhi. What is the special concession for those person posted in N E Region. Please guide me.

  17. G.R. yadavG.R. yadav says

    I have availed hometown LTC for the bock year 2014-15 in October 2014.Whether I can avail LTC for the block 2014-17 to anywhere in India in May 2015.

  18. Sanjeev BhatiaSanjeev Bhatia says

    I have taken LFA advance from ONGC in April 2014 and needs to settle the claim the Income Tax benifit before 31st March-2015. I however plan to go to US in June-2015.
    What can be done to avail the Income Tax benefit against LFA in this case.

  19. Mulji KariaMulji Karia says

    I am working as Office Supdt. in Kandla Port Trust since 3/1976 and due to retire from Board service on attaining the age of superannuation on 31/7/2015. I intend to avail LTC Bharat Darshan now i.e. 2014-2017. Till date no LTC or Bharat Darshan facilities has been availed by me. Pl clarify as to whether I can avail such facility before my retirement

  20. Basilea WatsonBasilea Watson says

    Sir,
    I am working in Indian Council for Medical Research (an autonomous body of Central Government). I wish to avail LTC home town. My ticket is for 9 PM on a friday evening and return is for 9 PM on Sunday evening and will reach Chennai, my work place, on Monday morning at 8 AM.

    If I take leave on Friday and MOnday, then would I be eligible for LTC home town, since LTC cannot be claimed when taken during closed holidays?

    Thanks
    Basilea

  21. rajagopalrajagopal says

    employees from administration are very confused with rules and regulation as it is changing very frequently. For. example. previously beneficiary are allowed to travel only air India but later they allowed travel by private airlines on the basis of cost comparative advantage. now if the routes are connected by rail, they are not allowed to travel by air. that too only on accrual earned leave. why this much restriction sir?. if employee is working such far away distance, then he should be allowed to travel even by private ariline which is very much cheaper than air India.

  22. Balvir SharmaBalvir Sharma says

    I am staying in Delhi and my two childrens’s are in hostel at Pune. We planed LTA in April 1st week to GOA. I along with wife travelled from Delhi to Goa and back and my children travelled from Pune to Goa and back. Can i claim childrens ticket from Pune to Goa and back for LTA benefit with my family LTA claim.

  23. ritu says

    sir, I am an employee in a University of Haryana Govt. I am 25 unmarried. My father in govt. job from last 25 years. He availed LTC. when i applied for LTC, University says that u r unmarried you could not claim for LTC, because only one person is eligible for LTC in your family. sir my age is 25, so i am depend on my father or not. plz give me suggestion about this…

  24. Shaheen AShaheen A says

    My duty place is located at trivandrum. I wish to take LTC to mysore. mysore is not connected directly with rail . Can I have that trip via Bangalore that is the shortest route connected by rail. By road KSRTC service is there.

  25. Dr. Shyamal Banik says

    I availed LTC all India and LTC for home town both in 2014 for the block year 2014-2017. As per your LTC rules and applicability , in Conditions to allow LTC it is clearly written in point (8) that “If you travel two times in a single year then you can claim both in the same year”. Can you please mention the Govt. rule, so that I can inform our office. Kindly reply.

  26. Dr. Shyamal Banik says

    I availed LTC all India and LTC for home town both in 2014 for the block year 2014-2017. As per your LTC rules and applicability , in Conditions to allow LTC it is clearly written in point (8) that “If you travel two times in a single year then you can claim both in the same year”. Can you please mention the Govt. rule, so that I can inform our office. Kindly reply.

  27. Pandurang B NaikPandurang B Naik says

    LTC for the block year 2010 – 2013 (extended upto 31 Dec 2014). Journey starts from 27 Dec 2014 which will be completed on 04 Jan 2015. Admissible for block 2010-2013 or not? I may also be known d reference details

  28. sartajsartaj says

    Can one claim for ailtc in Dec 13 (17th Dec 13 to 21st Dec 13) when one had availed home town ltc from 21 june 13 to 26 june 13 for block year 10-13, school authorities in delhi adm are refusing saying you have claimed one so you cannot claim anot her. I think inone block year you can claim two. Time gap no bar .I shall be thankful for reply as I spent out of my pocket 2 lakh .it was with permission and then they back
    ed.

  29. Sarbajit SenguptaSarbajit 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?

  30. Raj DeoRaj 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?

  31. PankajPankaj 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?

  32. Kapil MaheshwariKapil 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

  33. Asian HemromAsian 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.

  34. LOKESHLOKESH 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

  35. GAURAV GANGWARGAURAV 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

  36. Rajinder KumarRajinder 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…

  37. vinayvinay 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.

  38. Rupesh Kumar SahuRupesh 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.

  39. GauravGaurav 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 ?

  40. HarshadHarshad says

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

      • RajeshRajesh 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

  41. Ravi KumarRavi 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.

  42. amitamit 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.

  43. PiusPius 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?

  44. Sachidanand PrasadSachidanand 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.

  45. margrethmargreth 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

  46. Devendra SinghDevendra 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.

  47. ramram 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.

      • ramram 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?

  48. VasuVasu 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

      • VasuVasu 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 singhvijay 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?

  49. M.Antony ReymondM.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.

  50. ajayajay 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.

  51. R. K. THAKURR. 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.

  52. Neelima PatwardhanNeelima 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?

  53. SubodhSubodh 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

  54. raziarazia 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.

  55. Rakesh GargRakesh 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.

  56. singh mpsingh 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.

  57. chandanchandan 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 ?

  58. RajuRaju 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

  59. R.SUJATHAR.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

  60. manoj mongiamanoj 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

  61. vineyviney 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.

  62. DeepakDeepak 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..?

  63. DR GRIJESH KUMARDR 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

    • NagamaheshNagamahesh 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.

  64. vipinvipin says

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

  65. Bhagban SahuBhagban 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.

  66. Kiran KulkarniKiran 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.

    • NagamaheshNagamahesh 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.

  67. DR J.K.GUPTADR 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.

  68. Sandeep SharmaSandeep 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 …

  69. narayanaswamy p gnarayanaswamy 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

    • Basavaraj Tonagatti 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.

  70. ShimrayShimray 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.

  71. P S ResmyP 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.

  72. HarpreetHarpreet 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

  73. Dr.Rajesh ChodaDr.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?

  74. Mitali PalionMitali 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

  75. BALABALA 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.

  76. Kamal PunjabiKamal 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.

  77. Nandan Kumar DebNandan 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.

  78. nandan kumar debnandan kumar deb says

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

  79. LALITALALITA 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

    • Basavaraj Tonagatti 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.

  80. Chenpal SinghChenpal 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

    • Basavaraj Tonagatti 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.

  81. MoulshreeMoulshree 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.

  82. Narender KalaNarender 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).

    • Basavaraj Tonagatti 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.

    • Basavaraj Tonagatti 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.

  83. JagadeeshJagadeesh 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

    • Basavaraj Tonagatti 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 SawhneyRajesh 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.

      • Basavaraj Tonagatti 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.

  84. SelvaSelva 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?

  85. raj kraj 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.

    • Basavaraj Tonagatti 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 SingalAmit 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.

        • Basavaraj Tonagatti 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.

        • Brajesh mehtaBrajesh mehta says

          I have taken home town LTC for the block year 2012-13 in the month of nov.2013 can I eligible for all India LTC for the block year 2010-13 extended up to 31-12-2014

          • Dr. Shyamal Banik says

            I availed LTC all India and LTC for home town both in 2014 for the block year 2014-2017. As per your LTC rules and applicability , in Conditions to allow LTC it is clearly written in point (8) that “If you travel two times in a single year then you can claim both in the same year”. Can you please mention the Govt. rule, so that I can inform our office. Kindly reply.

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