Leave travel concession is for travel within india tds to be deduced from ltc if foreign visit is involved


Last updated: 08 November 2022

Court :
Supreme Court of India

Brief :
LTC will be exempt only in cases where travel begins and ends into India and with shortest roust as may be prescribed. In case of foreign travel, no exemption of LTC will be available u/s 10(5) of the IT Act,1961 and employer is required to deduct TDS on LTC paid according to the provisions of Section 192 of the Act, 1961.

Citation :
W.P.(C)NO.55/2019

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