Query on lta exemption

Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com )   (3468 Points)

16 January 2013  

Here is a query please.

An employee of ours went for holiday trip from Kolkata to Nainital and back. He has submitted the following for LTA exemption under section 10(5) read with Rule 2B.

1) Air fare tickets from Kolkata to Lucknow via Indigo

2) Reservation memo cum cash receipt of Govt. affiliated Tour Operator for using Alto for travelling from Lucknow to Nainital

3) Train fare tickets from New Delhi to Kolkata.

My doubt is if he is entitled to claim amounts spent under 2 above ie from Lucknow to Nainital to be exempted.

What if the travel been by train instead of car.

Regards,