whether the benefit of leave travel concession u/s 10(5) be extended to the parents of individual

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..... whether the benefit of leave travel concession u/s 10(5) be extended to the parents of individual
Query (Issue) Started By: - Shama Sarin Dated:- 7-5-2010 Last Reply Date:- 28-3-2011 Income Tax
Got 5 Replies
Income Tax
Can the benefit of leave travel concession u/s 10(5) be extended to the parents who are travelling alone from one part of india to another or this benefit can be availe .....

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..... d only when they are travelling along with the employee on some trip? Reply By GOPALJI AGRAWAL: The Reply: The exemption is admissible in respect of actual expenditure incurred for journeys performed, not only by the assessee but also by his family. Rule 2B. Reply By Shama Sarin: The Reply: It seems to me that this benefit is not available when the parents travel alone.Please advise Reply By Sur .....

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..... ender Gupta: The Reply: There is no restriction under rule 2B. Employee can claim the leave travel allowance for the parents traveling separately. But the basic conditions must be fulfilled that is the employee must be on leave during the journey of the parents. Otherwise it can not get the status of leave travel allowance. Moreover, whether allowance for traveling of parents separately is allowed .....

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..... or not primarily dependent on the policy of the employer granting the allowance. Reply By Rajendra Bansal: The Reply: If your family travels without you, no LTA can be claimed. You have to make the trip, either by yourself or, if claiming for your family, you should travel with them. Reply By GOPALJI AGRAWAL: The Reply: To my understanding, the employee would have to go alongwith parents while .....

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..... on leave for claiming exemption.
Discussion Forum - Knowledge Sharing .....

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