11 April 2008
SEC 10(5) SPECIFICALLY TALKS ABOUT EXEMPTION OF LTC FOR JOURNEYS IN INDIA. THE DIFFERENCE IN COST SHALL BE BORNE BY AN ASSESSEE IF A HE DECLARES AS HOME TOWN-A PLACE OUTSIDE INDIA. An employee shall declare a hometown for the purpose of LTC. The hometown once declared and accepted by the competent authority shall be treated as final. In exceptional circumstances he competent authority may authorize a change in hometown provided that such a change shall not be made more than once during the service of an employee.
An employee can declare his’ hometown outside India, but he will be entitled to the concession for visiting his home town limited to the fare for journey up to and from the railway station nearest to the Port of embarkation of disembarkation in India WWW.JNPORT.GOV.IN R.V.RAO
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