Leave Travel Allowance

Leave Travel Allowance (LTA) is a benefit provided by employers to employees in India, enabling them to claim ITR for travel expenses incurred during their official leave period while traveling within India. LTA provides tax relief, promotes domestic travel, supports work-life balance, and offers financial assistance for travel during leave.
Below is a detailed process for claiming LTA, including eligibility criteria, required documents, and tax exemption

           1. Eligibility Criteria for LTA Claim

          The employee must meet the following criteria to be eligible for claiming LTA

• Employee Status: Only employees earning a salary of 8 LPA (Lakhs per annum) or more are eligible to claim LTA.
• Leave Requirement: The employee must be on official leave when traveling. LTA is applicable only for travel during approved leave periods.
• Travel Within India: LTA can only be claimed for domestic travel within India. International travel is excluded from LTA claims.
• Family Members Included: LTA can be claimed for the employee and their immediate family members. The definition of “family” generally includes:

               –Spouse
               –Children (typically up to two, in case of twins up to three)
               –Parents (In-laws excluded)
               — Siblings (if minor or dependent on employee)

Claim Frequency: Employees can claim LTA a maximum of twice within a block period of four consecutive calendar years. For example, claims can be made twice during the 2022-2025 block period.