Lta -- query thereof

Friends

I have a query on LTA.

An employee proposes to avail LTA in calendar year 2013. He has not withdrawn LTA for last 3 years. Suppose his salary was as follows

2010                         10,000

2011                         12,000

2012                         14,000

2013                         16,000 . In 2013 he will withdraw 36,000 for last 3 years. Will he be entitled to full amount as exemption under section 10(5) read with Rule 10B. the current block of 4 years is from 1 Jan 2010 to 31 December 2013.

Regards,