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Income tax · salary exemptions

LTA is named beside HRA

Leave travel allowance appears on the income-tax filing table with HRA. Published copy does not state LTA conditions on this page.

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The income-tax filing page lists House Rent Allowance and LTA in one table row. On the new regime that row is not allowed. On the old regime it is allowed as per calculation rules.

HRA exemption is worked on the HRA page and calculator. That page says the same table row names LTA and that hostel allowance and LTA have separate conditions for exemption. It does not state those conditions.

The internal audit services page says hostel allowance and LTA have separate conditions for exemption. This LTA guide does not add rules or amounts.

Regime choice stays on the slabs page. Salary papers stay on Form 16.

Is LTA allowed on the new regime?

No. The filing table says house rent allowance and LTA are not allowed on the new regime. On the old regime they are allowed as per calculation rules.

Does this page state LTA exemption conditions?

No. The HRA page and the internal audit services page say hostel allowance and LTA have separate conditions for exemption. This page does not state those conditions.

Is LTA the same as HRA?

No. The filing table lists House Rent Allowance and LTA in one row, but the HRA page says LTA stays separate. HRA exemption is on the HRA page and calculator.

HRASection 10(13A) Tax slabsRegime choice Filing deskReturn flow

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