LTA

As per the provisions for LTA

If you can not claim LTA / LTC exemption for some reason..................

 The exemption doesn’t lapse ,it can be carried forward to the next block of 4 years. 

 The only condition in this case is that the exemption has to be availed in the very first year of this subsequent block.

No.......................only 25000 is allowed as deduction

Yes, He can claim only Rs 25,000.

After my understanding i got that

Carryforward option is only for the number of travels and not the amounts unavailed previously.

Thank  u Nisha for spending ur valuable time