Another query on lta exemption

Here is a query please.

An employee of ours went for holiday trip from Kolkata to Nainital and back. He has submitted the following for LTA exemption under section 10(5) read with Rule 2B.

1) Air fare tickets from Kolkata to Lucknow via Indigo

2) Reservation memo cum cash receipt of Govt. affiliated Tour Operator for using Alto for travelling from Lucknow to Nainital

3) Train fare tickets from New Delhi to Kolkata.

My doubt is if he is entitled to claim amounts spent under 2 above ie from Lucknow to Nainital to be exempted.

What if the travel been by train instead of car.

Regards,

Replies (1)

hey hi,

 

Where the journey is performed by a circuitous route, the exemption is limited to what is admissible by the shortest route.  Likewise, where the journey is performed in a circular form touching different places, the exemption will be limited to what is admissible for the journey from the place of origin to the farthest point reached, by the shortest route.

 

You need to detemine the shortest route to farthest point & calculate accordingly.

 

If no supporting is available for that route then 1st calss AC fare to be allowed as exemption..

 

Thanks!!

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