LTA Exemption - Mode of Transport By Own Car or Taxi
This query is : Resolved
14 March 2024
Hi Sir,
Can one claim LTA if one private employee travelled by his own car or Taxi.
If we can claim, then what documents we need to submit and is that amount spend for petrol charges can claim ?
Thanks in advance
Can one claim LTA if one private employee travelled by his own car or Taxi.
If we can claim, then what documents we need to submit and is that amount spend for petrol charges can claim ?
Thanks in advance
15 March 2024
Thank you sir for your reply. Need some more clarifications.
Petrol Charges or A.C. first class rail fare by shortest route or amount spent whichever is less. Please confirm this
Thank you sir for your reply. Need some more clarifications.
Petrol Charges or A.C. first class rail fare by shortest route or amount spent whichever is less. Please confirm this
13 August 2025
Can LTA be claimed if travel is by own car or taxi?
LTA exemption under Income Tax Act is allowed only for travel by the shortest route to visit home town or any other place in India.
Travel by own car or taxi is NOT eligible for LTA exemption.
The exemption is restricted to travel by air, rail, or bus (public transport modes).
So, if you travel by own car or taxi, you cannot claim LTA exemption for that travel.
What about petrol charges?
Petrol or fuel expenses for own car or taxi cannot be claimed as LTA.
However, if you travel by train (e.g., AC first class) or bus (AC deluxe), you can claim actual fare paid or fare of shortest route, whichever is less.
Documents needed for claiming LTA (for eligible travel modes):
Tickets / Boarding passes (train/flight/bus tickets).
Proof of payment (receipts).
Proof of travel (travel date, boarding point, destination).
Summary Table:
Mode of Travel LTA Exemption Allowed? Documents Required
Own Car / Taxi No N/A
Train (AC/First Class) Yes Tickets, receipts, boarding passes
Flight (Economy class) Yes Tickets, boarding passes
Bus (AC Deluxe) Yes Tickets, receipts
Key Point:
If you travel by own car or taxi, you cannot claim LTA exemption, but your employer may reimburse expenses under other allowances (like conveyance allowance) which are taxable.
LTA exemption under Income Tax Act is allowed only for travel by the shortest route to visit home town or any other place in India.
Travel by own car or taxi is NOT eligible for LTA exemption.
The exemption is restricted to travel by air, rail, or bus (public transport modes).
So, if you travel by own car or taxi, you cannot claim LTA exemption for that travel.
What about petrol charges?
Petrol or fuel expenses for own car or taxi cannot be claimed as LTA.
However, if you travel by train (e.g., AC first class) or bus (AC deluxe), you can claim actual fare paid or fare of shortest route, whichever is less.
Documents needed for claiming LTA (for eligible travel modes):
Tickets / Boarding passes (train/flight/bus tickets).
Proof of payment (receipts).
Proof of travel (travel date, boarding point, destination).
Summary Table:
Mode of Travel LTA Exemption Allowed? Documents Required
Own Car / Taxi No N/A
Train (AC/First Class) Yes Tickets, receipts, boarding passes
Flight (Economy class) Yes Tickets, boarding passes
Bus (AC Deluxe) Yes Tickets, receipts
Key Point:
If you travel by own car or taxi, you cannot claim LTA exemption, but your employer may reimburse expenses under other allowances (like conveyance allowance) which are taxable.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Eway bill for machinery reparing
- Building and other construction workers welfare cess act 1996
- Gift of mutual fund units to daughter
- ITR 3 FILING OF AN INDIVIDUAL (PARTNER IN A PARTNERSHIP fIRM)
- Annual return of gst limit
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
