{"id":23953,"date":"2021-10-07T11:06:52","date_gmt":"2021-10-07T11:06:52","guid":{"rendered":"https:\/\/www.legalraasta.com\/blog\/?p=23953"},"modified":"2026-04-07T17:15:41","modified_gmt":"2026-04-07T11:45:41","slug":"leave-travel-allowance-lta","status":"publish","type":"post","link":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/","title":{"rendered":"Leave Travel Allowance (LTA)"},"content":{"rendered":"<p>The Income Tax Act, 1961 gives different exemptions to salaried class apart from deductions like LIC premium, housing advance revenue and so on While the deduction is a reduced thing from a total taxable income, exemption implies exclusion from total taxable income. Such exemptions empower the employers to structure the Cost to Company (CTC) of employees in a tax-efficient way. One of such exemptions accessible to salaried class under the law and furthermore generally utilized by employers is Leave Travel Allowance (LTA)\/Leave Travel Concession(LTC). LTA exclusion is likewise accessible for LTA received from previous manager w.r.t travel after the retirement of service or end of service<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#What_is_LTA\" title=\"What is LTA?\">What is LTA?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Leave_Travel_Allowance_Benefits\" title=\"Leave Travel Allowance Benefits\">Leave Travel Allowance Benefits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Conditions_for_claiming_leave_travel_allowance\" title=\"Conditions for claiming leave travel allowance\">Conditions for claiming leave travel allowance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Eligible_LTA_Exemption\" title=\"Eligible LTA Exemption\">Eligible LTA Exemption<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Exemptions_on_various_modes_of_transport\" title=\"Exemptions on various modes of transport\">Exemptions on various modes of transport<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Leave_Travel_Allowance_exemption_rules\" title=\"Leave Travel Allowance exemption rules\">Leave Travel Allowance exemption rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Can_leave_travel_allowance_exemption_be_claimed_on_every_vacation\" title=\"Can leave travel allowance exemption be claimed on every vacation\">Can leave travel allowance exemption be claimed on every vacation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Block_Year\" title=\"Block Year\">Block Year<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Procedure_to_claim_Leave_Travel_Allowance\" title=\"Procedure to claim Leave Travel Allowance\">Procedure to claim Leave Travel Allowance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Multi-destination_journey\" title=\"Multi-destination journey\">Multi-destination journey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Carryover_concession_for_Leave_Travel_Allowance\" title=\"Carryover concession for Leave Travel Allowance\">Carryover concession for Leave Travel Allowance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#LTA_in_case_of_job_switch\" title=\"LTA in case of job switch\">LTA in case of job switch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#Documents_needed_for_claiming_Leave_Travel_Allowance\" title=\"Documents needed for claiming Leave Travel Allowance\">Documents needed for claiming Leave Travel Allowance<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_is_LTA\"><\/span><strong>What is LTA?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>As it is clear from the name it is an exemption for allowance or assistance which is received by the employees from his employer for traveling on leave. It may sound very easy but many things are needed to be kept in mind while planning the travel for claiming leave travel allowance exemption. Various provisions are available in <a href=\"https:\/\/www.legalraasta.com\/blog\/itr-slab-2020-2021\/\">income tax act<\/a> which lays down provisions for claiming exemption of leave travel allowance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Leave_Travel_Allowance_Benefits\"><\/span><strong>Leave Travel Allowance Benefits<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Leave Travel Concession or allowance is an essential part of the salary structure and also acts as a great tax saving tool under the provisions of the Income Tax Act,1961.<\/p>\n<ul>\n<li>The first benefit of Leave Travel Allowance is that it is an addition to the basic salary. The entitlement is based on various factors like designation, pay scale, position, etc.<\/li>\n<li>An employee will be only able to claim the benefits of Leave travel concession\/ leave travel allowance if the employee has Leave Travel Allowance entitlement and it part of the salary structure.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Conditions_for_claiming_leave_travel_allowance\"><\/span><strong>Conditions for claiming leave travel allowance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>There are certain conditions or requirements which are needed for claiming exemption. <strong>The conditions are as follows:<\/strong><\/p>\n<ul>\n<li>The actual journey is very essential to claim the exemption<\/li>\n<li>Only travel that is done domestically is considered for exemption which means travel within India. International travel is not considered under leave travel allowance<\/li>\n<li>The travel exemption is available for the employee alone or with the family. Her family includes the employee\u2019s spouse, children, and wholly or mainly dependent parents, brother, and sister of the employee.<\/li>\n<li>This exemption is not accessible for more than two children of an employee who are born after 1<sup>st<\/sup> October 1998.\u00a0 Children who are born before 1<sup>st<\/sup> October 1998 do not have this restriction.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Eligible_LTA_Exemption\"><\/span><strong>Eligible LTA Exemption<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The LTA exemption is only available on the actual costs which include air, rail, or bus fare which is incurred by the employee in his travel journey. No expenses which include sightseeing hotel accommodation, food, etc are included in this exemption. The exemption is also limited to the LTA which is provided by the employer<\/p>\n<p>For instance, if the LTA provided by the employer is Rs.40,000 and the actual eligible travel cost which is incurred by the employee is Rs.20,000. In this case, the exemption is available only to the extent of Rs.20,000 and the balance which is of Rs.20,000 will be included in the taxable salary income of the employee.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Exemptions_on_various_modes_of_transport\"><\/span><strong>Exemptions on various modes of transport<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>when the place of journey and destination are not connected by any type of recognized public transport then the eligible exemption, in this case, will be the amount which is equivalent to the air-conditioned first-class rail fare for the distance of the journey which shall be completed via the shortest route as if the journey has been performed by rail.<\/li>\n<li>when the place of the journey and the destination are not connected by rail partly or fully but are connected through recognized public transport then In this case the eligible exemption will be the amount restricted to first-class or deluxe class fare via the shortest route to the place of the final destination.<\/li>\n<li>when the place of journey and destination are connected via rail then the exemption which is eligible is the amount that is spent for any mode of transport available besides air which is restricted to air-conditioned first-class rail fare via the shortest route to the place.<\/li>\n<li>when the journey is performed by air then the exemption which is eligible will be the amount which is restricted to the air economy fare of the national carrier (Indian Airlines or Air India) via the shortest route to the final destination place.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Leave_Travel_Allowance_exemption_rules\"><\/span><strong>Leave Travel Allowance exemption rules<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Leave Travel Allowance exemption is accessible for travel allowance which is provided by the employer to the employee and his family. <strong>The exemptions are the following:<\/strong><\/p>\n<ul>\n<li>Employees can travel to any place in India. International trips are not considered under this benefit.<\/li>\n<li>Leave Travel Allowance exemption is not considered if it is encashed without even traveling to any place. The whole Leave Travel Allowance amount will be taxable.<\/li>\n<li>The employee\u2019s family can also travel without the employee and can still claim the exemption available under section 10(5). Family under this rule refers to the employee\u2019s spouse, two children, siblings of the employees.<\/li>\n<li>The exemption is also available to the employee for traveling or retirement of his service.<\/li>\n<li>The cost of travel is only taken into view for exemption and no other amount is taken into consideration for the deduction.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Can_leave_travel_allowance_exemption_be_claimed_on_every_vacation\"><\/span><strong>Can leave travel allowance exemption be claimed on every vacation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The leave travel allowance can only be claimed for only two journeys which are performed in a block of four calendar years. So it means that it can not be claimed on every vacation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Block_Year\"><\/span><strong>Block Year<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Block year is not as same as the financial year it is different from the financial year. The government decides the leave travel exemption purpose. The first 4 block year started in 1986. The block years are 1986-1989, 1990-93, 1994-97, 1998-2001, 2002-2005, 2006-2009, 2010-13, etc. the block that is applicable for the current period is the calendar year 2018-21.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Procedure_to_claim_Leave_Travel_Allowance\"><\/span><strong>Procedure to claim Leave Travel Allowance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The procedure which is needed to claim to leave travel allowance is employer-specific. Employer announces the last date in which the leave travel allowance can be claimed by the employees and which may require employees to furnish travel proof like a boarding pass, tickets which need to be provided by the travel agent with the mandatory certificate. It is not compulsory for employers to collect travel proof but it is always for employees to keep duplicates for their records and to also submit to the employer which is based on the leave travel allowance policy of the company or the tax authorities when demanded.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Multi-destination_journey\"><\/span><strong>Multi-destination journey<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Income tax provision gives exemption w.r.t travel cost brought about on leave to any place in India. Conditions relating to the mode of transport likewise make reference to the spot of &#8216;origin&#8217; to the spot of &#8216;destination&#8217; and the route which should be the briefest accessible route.<\/p>\n<p>Consequently, if a worker is traveling to better places in a solitary vacation, the exemption must be benefited for the travel cost qualified from the spot of origin to the farthest spot in the vacation by the most limited conceivable route.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Carryover_concession_for_Leave_Travel_Allowance\"><\/span><strong>Carryover concession for Leave Travel Allowance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Leave Travel Allowance (LTA) accompanies a carry forward highlight. You can carry forward your Leave Travel Allowance in the circumstance that it has not been utilized. It tends to be presented and guaranteed in the main year of the next block. Here we might want to make reference to that only one LTA can be presented and guaranteed in the principal year of the next block. For example, &#8220;the 4-year block for your LTA is 2014-2017. During that period, assuming you didn&#8217;t guarantee LTA or asserted it just a single time, you will be permitted to carry forward one LTA to 2018 (first year of next block, for example, 2018-21). Hence, from first Jan 2018 to 31st Dec 2021, you will actually want to guarantee LTA multiple times.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"LTA_in_case_of_job_switch\"><\/span><strong>LTA in case of job switch<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>If an individual switches jobs he can still claim for leave travel allowance not only from the current organization but also from the previous employer if the concession is not unutilized. For instance, in the 2010-2013 block the individual claimed leave travel allowance in 2011 and in 2012 the individual switched his job. In that case the said individual can still claim his second journey from his new employer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Documents_needed_for_claiming_Leave_Travel_Allowance\"><\/span><strong>Documents needed for claiming Leave Travel Allowance<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>-To claim the benefit of leave travel concession or leave travel allowance the employee has to furnish the following documents to the employer:<\/p>\n<p>-The first document which needs to be submitted is the Leave Travel Allowance Form<\/p>\n<p>-Travel bills, boarding passes, flight or rail tickets, and other related documents.<\/p>\n<p>When the Leave Travel Concession claim is submitted and is approved by the employer then the employer issues Form 16 which will contain all the necessary details of the allowance which is paid for. The other expenses which are incurred on travel will be taxable.<\/p>\n<blockquote><p><strong>Related Posts<\/strong><\/p>\n<p><a href=\"https:\/\/www.legalraasta.com\/blog\/employee-stock-ownership-plan-esop\/\">EMPLOYEE STOCK OWNERSHIP PLAN (ESOP)<\/a><\/p>\n<p><a href=\"https:\/\/www.legalraasta.com\/blog\/employees-deposit-linked-scheme\/\">Employee Deposit Linked Scheme (EDIL)<\/a><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Income Tax Act, 1961 gives different exemptions to salaried class apart from deductions like LIC premium, housing advance revenue and so on While the deduction is a reduced thing from a total taxable income, exemption implies exclusion from total taxable income. Such exemptions empower the employers to structure the Cost to Company (CTC) of employees [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":23973,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3605],"tags":[],"class_list":["post-23953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Leave Travel Allowance (LTA): Benefits, Conditions &amp; Exemptions<\/title>\n<meta name=\"description\" content=\"LTA is an exemption for allowance or assistance which is received by the employees from his employer for travelling on leave.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Leave Travel Allowance (LTA): Benefits, Conditions &amp; Exemptions\" \/>\n<meta property=\"og:description\" content=\"LTA is an exemption for allowance or assistance which is received by the employees from his employer for travelling on leave.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/\" \/>\n<meta property=\"og:site_name\" content=\"LegalRaasta Knowledge portal\" \/>\n<meta property=\"article:published_time\" content=\"2021-10-07T11:06:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T11:45:41+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Leave-Travel-Allowance.png\" \/>\n\t<meta property=\"og:image:width\" content=\"650\" \/>\n\t<meta property=\"og:image:height\" content=\"370\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Author: LegalRaasta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Author: LegalRaasta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/\"},\"author\":{\"name\":\"Author: LegalRaasta\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#\\\/schema\\\/person\\\/8fffceba7148ae1120f0bd4bf73b0c62\"},\"headline\":\"Leave Travel Allowance (LTA)\",\"datePublished\":\"2021-10-07T11:06:52+00:00\",\"dateModified\":\"2026-04-07T11:45:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/\"},\"wordCount\":1496,\"image\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Leave-Travel-Allowance.png\",\"articleSection\":[\"General\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/\",\"name\":\"Leave Travel Allowance (LTA): Benefits, Conditions & Exemptions\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Leave-Travel-Allowance.png\",\"datePublished\":\"2021-10-07T11:06:52+00:00\",\"dateModified\":\"2026-04-07T11:45:41+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#\\\/schema\\\/person\\\/8fffceba7148ae1120f0bd4bf73b0c62\"},\"description\":\"LTA is an exemption for allowance or assistance which is received by the employees from his employer for travelling on leave.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Leave-Travel-Allowance.png\",\"contentUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/10\\\/Leave-Travel-Allowance.png\",\"width\":650,\"height\":370,\"caption\":\"Leave Travel Allowance\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/leave-travel-allowance-lta\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"General\",\"item\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/category\\\/general\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Leave Travel Allowance (LTA)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/\",\"name\":\"LegalRaasta Knowledge portal\",\"description\":\"Information on company registration, FSSAI, IEC, MSME, trademark, ISO and registrations\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/#\\\/schema\\\/person\\\/8fffceba7148ae1120f0bd4bf73b0c62\",\"name\":\"Author: LegalRaasta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/author-legalraasta_avatar_1-96x96.png\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/author-legalraasta_avatar_1-96x96.png\",\"contentUrl\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/author-legalraasta_avatar_1-96x96.png\",\"caption\":\"Author: LegalRaasta\"},\"description\":\"LegalRaasta is one of India\u2019s leading platforms for Company Registration (Private Limited, LLP, OPC) and GST compliance. Since 2015, our team of experienced CAs and legal experts has assisted over 100,000 businesses with services like Trademark, FSSAI, BIS, and Startup India registration. We simplify complex government processes to help startups and entrepreneurs grow faster. Trusted across India, LegalRaasta makes legal and financial compliance simple, quick, and affordable.\",\"url\":\"https:\\\/\\\/www.legalraasta.com\\\/blog\\\/author\\\/adarshseoexecutive\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Leave Travel Allowance (LTA): Benefits, Conditions & Exemptions","description":"LTA is an exemption for allowance or assistance which is received by the employees from his employer for travelling on leave.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/","og_locale":"en_US","og_type":"article","og_title":"Leave Travel Allowance (LTA): Benefits, Conditions & Exemptions","og_description":"LTA is an exemption for allowance or assistance which is received by the employees from his employer for travelling on leave.","og_url":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/","og_site_name":"LegalRaasta Knowledge portal","article_published_time":"2021-10-07T11:06:52+00:00","article_modified_time":"2026-04-07T11:45:41+00:00","og_image":[{"width":650,"height":370,"url":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Leave-Travel-Allowance.png","type":"image\/png"}],"author":"Author: LegalRaasta","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Author: LegalRaasta","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#article","isPartOf":{"@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/"},"author":{"name":"Author: LegalRaasta","@id":"https:\/\/www.legalraasta.com\/blog\/#\/schema\/person\/8fffceba7148ae1120f0bd4bf73b0c62"},"headline":"Leave Travel Allowance (LTA)","datePublished":"2021-10-07T11:06:52+00:00","dateModified":"2026-04-07T11:45:41+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/"},"wordCount":1496,"image":{"@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Leave-Travel-Allowance.png","articleSection":["General"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/","url":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/","name":"Leave Travel Allowance (LTA): Benefits, Conditions & Exemptions","isPartOf":{"@id":"https:\/\/www.legalraasta.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#primaryimage"},"image":{"@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#primaryimage"},"thumbnailUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Leave-Travel-Allowance.png","datePublished":"2021-10-07T11:06:52+00:00","dateModified":"2026-04-07T11:45:41+00:00","author":{"@id":"https:\/\/www.legalraasta.com\/blog\/#\/schema\/person\/8fffceba7148ae1120f0bd4bf73b0c62"},"description":"LTA is an exemption for allowance or assistance which is received by the employees from his employer for travelling on leave.","breadcrumb":{"@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#primaryimage","url":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Leave-Travel-Allowance.png","contentUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2021\/10\/Leave-Travel-Allowance.png","width":650,"height":370,"caption":"Leave Travel Allowance"},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalraasta.com\/blog\/leave-travel-allowance-lta\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalraasta.com\/blog\/"},{"@type":"ListItem","position":2,"name":"General","item":"https:\/\/www.legalraasta.com\/blog\/category\/general\/"},{"@type":"ListItem","position":3,"name":"Leave Travel Allowance (LTA)"}]},{"@type":"WebSite","@id":"https:\/\/www.legalraasta.com\/blog\/#website","url":"https:\/\/www.legalraasta.com\/blog\/","name":"LegalRaasta Knowledge portal","description":"Information on company registration, FSSAI, IEC, MSME, trademark, ISO and registrations","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalraasta.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.legalraasta.com\/blog\/#\/schema\/person\/8fffceba7148ae1120f0bd4bf73b0c62","name":"Author: LegalRaasta","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/03\/author-legalraasta_avatar_1-96x96.png","url":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/03\/author-legalraasta_avatar_1-96x96.png","contentUrl":"https:\/\/www.legalraasta.com\/blog\/wp-content\/uploads\/2026\/03\/author-legalraasta_avatar_1-96x96.png","caption":"Author: LegalRaasta"},"description":"LegalRaasta is one of India\u2019s leading platforms for Company Registration (Private Limited, LLP, OPC) and GST compliance. Since 2015, our team of experienced CAs and legal experts has assisted over 100,000 businesses with services like Trademark, FSSAI, BIS, and Startup India registration. We simplify complex government processes to help startups and entrepreneurs grow faster. Trusted across India, LegalRaasta makes legal and financial compliance simple, quick, and affordable.","url":"https:\/\/www.legalraasta.com\/blog\/author\/adarshseoexecutive\/"}]}},"_links":{"self":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts\/23953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/comments?post=23953"}],"version-history":[{"count":3,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts\/23953\/revisions"}],"predecessor-version":[{"id":23991,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/posts\/23953\/revisions\/23991"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/media\/23973"}],"wp:attachment":[{"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/media?parent=23953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/categories?post=23953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalraasta.com\/blog\/wp-json\/wp\/v2\/tags?post=23953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}