Lta: bangkok/pattaya/singapore

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Friends

I wanted to know from yourselves why LTA exemption under section 10(5) read with Rules is denied to a salaried tax payer if he/she visits to a place out of India. What is the rationale behind this stipulation.

Regards,

Replies (1)

This is to encourage tourism, travel in India. Also, people who can afford to visit foreign countries do not need the concession as much as the aam aadmi needs. 


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