Leave travel allowances

Exemption Allowed Only for 2 Trip in Block Of 4 Years.
1) Journey By Air
Exemption Amt - Economy Class Ticket.

2) Any Other Mode -
i) If Rail Service Available.
Max Exemption Amt - A.C 1st Class Ticket.
ii) If Rail Service Not Available...
a) BUT Public Transport Service Exist..
Max Exemption Amt - 1st Class or Deluxe Class Ticket
b) AND Public Transport Service Doesn't Exist..
Max Exemption Amt - Equivalent To A.C 1st Class Rail Ticket

*Exemption Amt is Lower Of..
1) Above Given
Or
2) Actual Exp Incurred.