![]() If only family is travelling then deduction is not allowed. Exemption is allowed only when the person claiming deduction is also travelling.The block applicable for the current period is the calendar year 2018-21. The tax rules provide for an exemption only in respect of two journeys performed in a block of four calendar years.In cases of multiples births on second occasion after having one child is also not affected by this restriction. Exemption is not available for more than two children of an individual born after October 01, 1998. ![]() ‘Family’ for the purposes of exemption includes spouse and children and parents, brothers and sisters who are wholly or mainly dependent on you.For example, where an employer provides LTA of 25,000, but an employee spends only 20,000 on the travel cost, then the exemption is limited to only 20,000.Travel has to be undertaken within India and overseas destinations are not covered for exemption. ![]() The total cost of the holidays is not covered, only the travelling cost is covered.
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