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

[Shama Sarin]

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 availed only when they are travelling along with the employee on some trip?

Posts / Replies

[GOPALJI AGRAWAL]

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.

[Shama Sarin]

It seems to me that this benefit is not available when the parents travel alone.Please advise

[Surender Gupta]

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 or not primarily dependent on the policy of the employer granting the allowance.

[Rajendra Bansal]

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.

[GOPALJI AGRAWAL]

To my understanding, the employee would have to go alongwith parents while on leave for claiming exemption.