Please let me know what should be the treatment for following example.:- I am eligible for LTA of Rs.5,000/- P.A. but not avail the same in first year. In second year I will avail Rs.10,000/- for LTA for 2 years. Again same in third year i used Rs.10,000/- for 3rd & 4th year & not avail in the 4th year like 1st year then what will be the tax effect for all the years. Assume that i provide tickets for full amount i.e. Rs.10,000/- in 2nd & 3rd year.