Any leave travel concession received from employer is exempt under income tax if he availed the traveling. Now my query is as under.
Suppose an employee send his family (his wire and daughter) to his native place on 15th April’09.
He himself goes on 30th April ’09 by taking leave for 15 days, and returned with his family on 15th May’09.
Now whether the fare of his wife and daughter on 15th April, fare of himself on 30th April and also the returned fare of all the three members of 15th May, will be eligible for exemption.
As the employee has not gone alongwith his family and only returned with his family, the fare of his family will be eligible or not.