Please note LTA is NOT Exempt every alternate year.
The section makes it very clear -- it is exempt for 2 Journeys in a
block of 4 Years.
For example: if an employe goes on Leave in January 2007 and then
again in Feb 2007 he has utilised his 2 Journeys in the Block of 4
Years.
The exemption is on Journey and NOT years.

Regards,

Cyrus

__________________






On Jan 29, 7:58 pm, "Krishnamohan" <[email protected]> wrote:
> Dear Mr Arun,
>
> Even though it is published in leading newspaper and Hon'ble Supreme Court
> is order also, the employer has to always stick to the latest circulars and
> notification issued by IT dept from time time. Since, the interpretation
> will vary.
>
> It is better that, employers to follow as given in the email of  Mr. Sankara
> Subramnian.
>
> Secondly claiming of benefit of LTA,
>
> The actual fare for his entire family members (self, spouse, parents,
> children) by nearest route is exempted in every alternate year. The employee
> has to provide the proofs to employer. Then only, he/she can claim the
> benefit.
>
> Regards / Krishnamohan
>
> From: [email protected]
> [mailto:[email protected]] On Behalf Of arun
> Sent: Thursday, January 29, 2009 6:57 PM
> To: [email protected]
> Subject: RE: Leave Travel Allowance
>
> Dear KSS
>
> I have read todays news paper that Supreme court has made rule that there is
> no need of proof to claim LTA, I am attaching article which is printed in
> The Economic Times edition dated 29/01/2009.
>
> Please go through it.
>
> Regards,
> Arun
>
>   _____  
>
> From: [email protected]
> To: [email protected]
> Date: Thu, 29 Jan 2009 16:05:58 +0530
> Subject: RE: Leave Travel Allowance
>
> I beg to differ on this in today's context. It is unclear as to what
> Financial Year this Supreme Court decision relates but definitely not of
> recent years where yearly circular is issued cautioning the employer on all
> such verifications
>
> Pl see for example Circular No 9/2008 dated 29.09.2008 - Para 21 below which
> makes the employer (DDO) responsibility abundantly clear :
>
> " DDOs to satisfy themselves of the genuineness of claim :
>
> (21) The Drawing and Disbursing Officers (DDO) should satisfy themselves
> about the actual deposits/subscriptions/payments made by the employees, by
> calling for such particulars/information as they deem necessary before
> allowing the aforesaid deductions. In case the DDO is not satisfied about
> the genuineness of the employees claim regarding any
> deposit/subscription/payment made by the employee, he should not allow the
> same, and the employee would be free to claim the deduction/rebate on such
> amount by filing his return of income and furnishing the necessary proof
> etc., therewith, to the satisfaction of the Assessing Officer."
>
> KSS/29.01.2009
>
> K Sankarasubramanian
>
> Taking IT to the heart of India
>
> Senior Manager - Finance
> TVS Electronics Limited
> 34, Developed Plots, South Phase,
> Industrial Estate, Guindy,
> Chennai - 600 032. India.
>
> Tel : +91-44-22321166
> Fax : +91-44-22327577
> Mob : +91-98400 93176
> Mail : [email protected]
> Web :www.tvs-e.in<http://www.tvs-e.in/>
>
>   _____  
>
> The information transmitted is intended only for
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> privileged material. Any review, retransmission, dissemination or use, in
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>
>   _____  
>
> From: [email protected]
> [mailto:[email protected]] On Behalf Of arun
> Sent: 29 January, 2009 15:35
> To: [email protected]
> Subject: RE: Leave Travel Allowance
>
> To All
>
> Please note Supreme court have given direction that NO NEED TO PROVIDE THE
> PROOF FOR CLAIMING LTA. (Article came no Economic Times, Mumbai - 29.01.2009
> - Front Page)
>
> If you don't have Copy of Economic Times Mumbai than please go to website of
> Economic times and choose e-paper (29.01.2009)
>
> Please go through it
>
> Regards,
> Arun
>
> _________________________________
>
>
>
>
>
> > Date: Thu, 29 Jan 2009 01:26:03 -0800
> > Subject: Re: Leave Travel Allowance
> > From: [email protected]
> > To: [email protected]
>
> > To claim Exmpt LTA you must fulfil the LTA Criteria as given u/s 10(5)
> > of the Income Tax Act.
>
> > If travel is by air it cannot exceed the Economy Air fare of the
> > NATIONAL Carrier.
>
> > If travel is by Rail then cannot exceed air-condition first class
> > fare.
>
> > Further exemption only allowed pertaining to the FARE and no other
> > charges will be allowed.
>
> > Cyrus
>
> > On Jan 28, 12:10 pm, Kiran Takke <[email protected]> wrote:
> > > Hi Friends....
>
> > > need your opinion on below...
>
> > > I am getting LTA of Rs. 45,000.00 from my company.....i also have the
> > > supporting for the same....
>
> > > I need to know can i claim entire 45,000.00 as exemption in the current
> > > FY.... as i have never claim LTA before....or is there any limit on the
> > > claiming LTA.
>
> > > Thanks & Regards,
> > > Kiran Takke
> > </html
>
> </html
>
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