07 February 2014
kindly help me on this issue: if family travels with employee from delhi to kolkata but on return journey wife came through different route seprately is employee is eligible to get the ltc exemption for wife also and if yes than for both the journey or only for inward journey.
07 February 2014
LTC is available for journey performed by the assessee along with his family on leave to any place in India. In your case in my opinion LTC exemption can be availed in respect of journey from delhi to kolkata and regarding return journey only in respect of the return journey performed by the employee himself. As the employee did not accompany the wife on return journey no LTC exemption will be availabe in respect of return journey performed by his wife