Query on Sec 10(5)

1.Whether the employee has to travel along with this family or only his family can travel to claim benefit of this section?

2. The claim of exemption should appear in Form 16. Only then, it can be said that the benefit has been availed. This means, all original bills will have to be submitted to the employer before preparation of From 16.

 

Replies (2)

Sec 10(5) though mentiones "From his employer for himself and his family, in connection with his proceeding on leave to any place in India;" but as per general practice, even if family members are travelling alone, it is allowable. There is no relevance of the word AND.

Such exemption should be allowed by the employer and to be disclosed in For 16. For allowing above, you need to submit the proof to employer.

Thanks Mr.Agarwal,
 

Do you know of any case law/notification/circular which validates the general practice?

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