Special Personal allowance

Dear Experts,

One of our friend received a increment letter. And in that employer has mentioned as special personal allowance.

My query is that can employees claim LTA under this special personal allowance which is totally different sec under income tax which deals both different section I.e., sec 10 (14) and sec 10 (5).

Please provide Experts opinion on this.
Thanks
Replies (1)
Lta is under the purview of seperate section and this is a seperate one.

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