TDS u/s 192 - LTC to an employee - exemption u/s 10(5) - foreign ...

Case Laws Income Tax

November 9, 2022

TDS u/s 192 - LTC to an employee - exemption u/s 10(5) - foreign travel - A foreign travel also frustrates the basic purpose of LTC. The basic objective of the LTC scheme was to familiarise a civil servant or a Government employee to gain some perspective of Indian culture by traveling in this vast country. It is for this reason that the 6th Pay Commission rejected the demand of paying cash compensation in lieu of LTC and also rejected the demand of foreign travel. - Demand confirmed - SC

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TDS u/s 192 - LTC to an employee - exemption u/s 10(5) - foreign ...

Case Laws Income Tax

November 9, 2022

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