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LTA Bus fare Eligible or Not

Others 574 views 1 replies
Hi Sir or Madam

In order to claim LTA under section 10(5) of the Income tax Act, will Bus fare can be considered

There are lot of Bus tickets as part of his journeys for an Individual who is a salaried employee

Please advise

Thanks in advance
Replies (1)

Public transport

Expenses exempted under LTA Allowance

  • Travel by plane: The cheapest airfare using the shortest route or the amount paid, whichever is less, would be omitted.
  • Travel by rail: A.C. first-class fare from the shortest path or the amount expended on travel, whichever is less, would be removed.
  • The origin and destination points of the journey are linked by train, but the journey is completed by another means of transportation.
  • The origin and destination locations are not linked by rail (partly or completely) but are connected by another recognized public transportation system.
  • The origin and destination locations are not linked by rail (partly or completely) but are connected by another recognized public transportation system.

Also, read about Special Allowances

Advantages of LTA:
  • The origin and destination places are not (partially or completely) connected by rail, but are instead connected by another recognized public transit system.
  • The origin and destination locations are not (partially or completely) linked by train, but rather by another well-known public transportation system.
  • The origin and destination locations are linked (partially or completely) by another well-known public transit system, rather than by rail.
  • These benefits can be for solo and family travel.
  • The family members’ allowance is also covered.


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