Leave Travel Allowance helps employees claim tax exemption on travel within India subject to conditions on mode, destination, and frequency in block years.
Employee checklist
- Confirm employer LTA policy and block year
- Retain tickets and boarding passes for eligible routes
- Understand exemption limits for air, rail, and other modes
- Report taxable LTA balance in Form 16 and ITR
File with salaried ITR support, bonus & leave encashment guide, and ITR-1 filing.
