💰 Tax Savings · Tax-free income (Section 10)
LTA — make your travel fare tax-free (Section 10(5))
✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short
Leave Travel Allowance exempts the cost of domestic travel fare for you and family, twice in a block of four years — old regime only.
What's covered
- Only the travel fare (air economy / AC rail / bus) — not hotels, food or local transport.
- For you plus spouse, children and dependent parents/siblings.
- Domestic travel only; shortest route.
The block
Two journeys per block of four calendar years (current block 2022–2025). One unclaimed journey can carry to the first year of the next block.
Note
LTA exemption is old regime only. Keep tickets and boarding passes as proof.
The law behind it
Section 10(5) Rule 2B
General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions
change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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