Travel · allowance
Leave travel allowance (LTA)
Domestic travel fare for you and your family is exempt twice in a four-year block — old regime only.
How the taxable value is determined
Exempt to the extent of actual travel fare by the shortest route within India, for two journeys in a block of four calendar years. Withdrawn under the new regime.
Regime availability
- Old regime
- Available
- New regime
- Not available
Documentation to keep
Boarding passes, tickets and the employer's LTA claim form.
Legal basis: Section 10(5) and Rule 2B, Income-tax Rules
Frequently asked questions
Is leave travel allowance (lta) taxable in India?
Domestic travel fare for you and your family is exempt twice in a four-year block — old regime only. Exempt to the extent of actual travel fare by the shortest route within India, for two journeys in a block of four calendar years. Withdrawn under the new regime.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is not available. Legal basis: Section 10(5) and Rule 2B, Income-tax Rules.
What records should I keep for leave travel allowance (lta)?
Boarding passes, tickets and the employer's LTA claim form.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.