LTC exemption in ITR confusion ?

I am central government employee (GP 4800) and we can avail LTC (Leave travel concession) and claim LTC journey amount but LTC journey amount is neither included in our salary. We have to first bear our own expenses and buy train/air tickets.

So my question is

1) whether we (central/state government employee) can fill ltc claim amount in "less: exempt allowance => section 10(5)-leave travel concession" option while filing itr ?

2) I think section 10(5) is for those PSU or private company employees whose salary is made in something like CTC format and their LTC/LTA amount is already mentioned in CTC. Am i right ?

 

Note: no any Earned Leave encash by me

Replies (4)
Quick Summary
This discussion clarifies whether central government employees can claim their Leave Travel Concession (LTC) amount under Section 10(5) of the Income Tax Act when filing their Income Tax Return (ITR). The consensus is that LTC can only be claimed as an exempt allowance if it's explicitly shown as part of your salary or Cost to Company (CTC) structure. If it's not reflected in your salary slip or CTC, you generally cannot claim it as an exemption, even if you've incurred the travel expenses yourself.

Post salary details
1. you can't claim it if it is not provided as a part of your salary

2. right
Yes, I agreed with Mr Sharath Chandra...

@ Mr Kuldeep Singh,

Without showing in salary slip or ctc we can't claim In any of the claim from salary...
The ltc firms part of perquisites so it is taxable. But in a block of four years you are supposed to take two benefits.

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