home travel concession rules

CENTRAL CIVIL SERVICES (LEAVE TRAVEL CONCESSION) RULES, 1988

1. Short title, commencement and application. –

(1) These rules may be called the Central Civil Services (Leave Travel Concession) Rules, 1988.

(2) They shall come into force on the date of their publication in the Official Gazette.

(3) Subject to the provisions of sub-rule (4), these rules shall apply to all persons –

(i) who are appointed to civil services and posts including civilian Government servants in the Defence Services in connection with the affairs of the Union;

(ii) who are employed under a State Government and who are on deputation with the Central Government;

(iii) who are appointed on contract basis; and

(iv) who are re-employed after their retirement.

(4) These rules shall not apply to –

(a) Government servants not in whole-time employment;

(b) persons in casual and daily rated employment;

(d) Railway servants;

(e) members of the Armed Forces;

(f) local recruits in Indian Missions abroad; and

(g) persons eligible to any other form of travel concession available during leave or otherwise.

2. Special provisions regarding certain categories of employees. –

(1) In the case of persons belonging to categories mentioned in clauses (ii), (iii) and (iv) of sub-rule (3) of Rule 1, the leave travel concessions shall be admissible on completion of one year’s continuous service under the Central Government and provided that it is certified by the appropriate administrative authority that the employee concerned is likely to continue to serve under the Central Government for a period of at least two years in the case of Leave Travel Concession to hometown and at least four years in the case of leave travel concession to any place in India to be reckoned from the date of his joining the post under the Central Government.

(2) In the case of officers appointed on contract basis, where the initial contract is for one year but is later extended, the total duration of the contract will be taken into account for the purpose of leave travel concession.

(3) In the case of persons re-employed, immediately after retirement without any break, the period of re-employed service will be treated as continuous with the previous service for the purpose of leave travel concession and the concession allowed for the re-employed period, provided that the leave travel concession would have been admissible to the re-employed officer had he not retired but had continued as serving officer.

Illustration:- If an officer has availed of the concession to visit any place in India in respect of a block of four years before his retirement and he is re-employed without any break, he cannot avail this concession till the expiry of the particular block of four years.

3. Scope. –

The leave travel concession will cover the Government servant himself and his family.

4. Definitions.-

In these Rules, unless the context otherwise requires, -

(a) "a place in India" will cover any place within the territory of India, whether it is on the mainland India or overseas;

(b) "controlling officer" means an officer declared as such under Supplementary Rule 191;

(c) "Disciplinary Authority" shall have the same meaning as assigned in clause (g) of Rule 2 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965;

(d) "Family" means:- see amendment

(i) the Government servant’s wife or husband, as the case may be, and two surviving unmarried children or step children wholly dependent on the Government servant, irrespective of whether they are residing with the Government servant or not;

(ii) married daughters who have been divorced, abandoned or separated from their husbands and widowed daughters and are residing with the Government servant and are wholly dependent on the Government servant;

(iii) parents and/or step mother residing with and wholly dependent on the Government servant;

(iv) unmarried minor brothers as well as unmarried, divorced, abandoned, separated from their husbands or widowed sisters residing with and wholly dependent on the Government servant, provided their parents are either not alive or are themselves wholly dependent on the Government servant.

EXPLANATIONS:

1. The restriction of the concession to only two surviving children or step children shall not be applicable in respect of (i) those employees who already have more than two children prior to the coming into force of this restriction i.e. 20.10.1997; (ii) children born within one year of the coming into force of this restriction; (iii) where the number of children exceeds two as a result of second child birth resulting in multiple births.

2. Not more than one wife is included in the term "Family" for the purpose of these Rules. However, if a Government servant has two legally wedded wives and the second marriage is with the specific permission of the Government, the second wife shall also be included in the definition of "Family".

3. Though it is not necessary for the spouse and children to reside with the Government servant so as to be eligible for the Leave Travel Concession, the concession in their cases shall, however, be restricted to the actual distance traveled or the distance between the headquarters/place of posting of the Government servant and the hometown/place of visit, whichever is less.

4. Children of divorced, abandoned, separated from their husbands or widowed sisters are not included in the term "Family".

5. A member of the family whose income from all sources, including pension, temporary increase in pension but excluding dearness relief on pension or stipend etc. does not exceed Rs.1500 p.m. is deemed to be wholly dependent on the Government servant.

(e) "hometown" means the town, village or any other place declared as such by the Government servant and accepted by the controlling officer;

(f) "shortest direct route" shall have the same meaning as given in Supplementary Rule 30 and orders issued thereunder from time to time.

5. Change of Hometown.-

The hometown once declared and accepted by the controlling officer shall be treated as final. In exceptional circumstances, the Head of the Department or if the Government servant himself is the Head of the Department, the Administrative Ministry, may authorise a change in such declaration provided that such a change shall not be made more than once during the service of a Government servant.

6. Declaration of place of visit under Leave Travel Concession to any place in India.-

When the concession to visit any place in India is proposed to be availed of by a Government servant or any member of the family of such Government servant, the intended place of visit shall be declared by the Government servant in advance to his controlling officer. The declared place of visit may be changed before the commencement of the journey with the approval of his controlling officer but it may not be changed after the commencement of the journey except in exceptional circumstances where it is established that the request for change could not be made before the commencement of the journey owing to circumstances beyond the control of the Govt. servant. This relaxation may be made by the Administrative Ministry/Department or by the Head of the Department, as the case may be.

7. Admissibility of Leave Travel Concession.-

(1) The leave travel concession shall be admissible to persons of the categories specified in clauses (i) and (iii) of sub-rule (3) of Rule 1 only, if they have completed one year’s continuous service under the Central Government on the date of journey performed by him or his family, as the case may be, to avail of the concession.

(2) The leave travel concession shall be admissible during any period of leave, including casual leave and special casual leave.

8. Types of leave travel concession.- see amendment

(a) The leave travel concession to hometown shall be admissible irrespective of the distance between the headquarters of the Government servant and his hometown, once in a block of two calendar years, such as 1986-87, 1988-89 and so on.

(b) the leave travel concession to any place in India shall be admissible irrespective of the distance of the place of visit from the headquarters of the Government servant, once in a block of four calendar years, such as 1986-89, 1990-93 and so on:

Provided that in the case of a Government servant to whom leave travel concession to hometown is admissible, the leave travel concession to any place in India availed of by him shall be in lieu of, and adjusted against, the leave travel concession to hometown available to him at the time of commencement of the journey;

(c) A Government servant whose family lives away from him at his hometown may, in lieu of all concessions under this scheme, including the leave travel concession to visit any place in India once in a block of four years which would otherwise be admissible to him and members of his family, choose to avail of leave travel concession for self only to visit the hometown every year.

9. Counting of leave travel concession against particular blocks.-

A Government servant and members of his family availing of leave travel concession may travel in different groups at different times during a block of two of four years, as the case may be. The concession so availed of will be counted against the block of two years or four years within which the outward journey commenced, even if the return journey was performed after the expiry of the block of two years or four years. This will apply to availing of leave travel concession carried forward in terms of Rule 10.

10. Carry over of leave travel concession.-

A Government servant who is unable to avail of the leave travel concession within a particular block of two years or four years may avail of the same within the first year of the next block of two years or four years. If a Government servant is entitled to leave travel concession to home town, he can carry forward the leave travel concession to any place in India for a block of four years only if he has carried forward the leave travel concession to home town in respect of the second block of two years within the block of four years.

11. Place to be visited by Government servant and members of his family under leave travel concession to any place in India.-

A Government servant and each member of his family may visit different places of their choice during a block of four years. It shall not be necessary for members of family of a Government servant to visit the same place as that visited by the Government servant himself at any time earlier during the same block.

12. Entitlement.- see amendment see new rates

(1) For travel under the Scheme of Leave Travel Concession the entitlement shall be as under –

(A) Journey by Air/Rail:

*All Govt. servants who are entitled to travel on LTC by First Class/AC 3-tier Sleeper/AC Chair Car may, at their discretion, travel by AC 2-tier Sleeper in cases where any of the trains connecting the originating and destination stations concerned by the direct shortest route do not provide these three classes of accommodation.

Travel by Rajdhani Express Trains:

Travel by Shatabdi Express Trains:

Note.- Entitlement by Rajdhani/Shatabdi Trains would be applicable in cases where journey is actually undertaken by these trains and not for determining entitlement on notional basis. Both ends of the journey, i.e., place of start of the journey and the destination should be directly connected by Rajdhani/Shatabdi Express.

(B) Journey by Sea or by River Steamer:

Accommodation entitlements for travel between the mainland and the Andaman & Nicobar Group of Islands and the Lakshadweep Group of Islands by ships operated by the Shipping Corporation of India Limited will be as follows:-

NOTE.- In all cases of travel by AC Taxi, Taxi or Autorickshaw production of fare receipt will be necessary.

(2) Journey by road.-

(i) Where a public transport system as aforesaid does not exist, the assistance will be regulated as in case of journeys undertaken on transfer.

(ii) Notwithstanding anything contained in sub-rule (1) or Clauses (i) and (ii) of sub-rule (2), where a Govt. servant travelling by road takes a seat or seats in a bus, van or other vehicle operated by Tourism Development Corporations in the Public Sector, State Transport Corporations and Transport services run by other Government or local bodies to visit any place in India, the reimbursement shall be either the actual hire charges or the amount reimbursable on the journey to the declared place of visit had the journey been undertaken by entitled class by rail by the shortest direct route, whichever is less. Reimbursement shall not be admissible for journey by a private car (owned, borrowed or hired), or a bus, van or other vehicle owned by private operators.

(3) By Air.- The Govt. servant may travel by air between places not connected by rail, where an alternative means of travel is either not available or is more expensive.

(4) In regard to places in territory of India connected by shipping services, the entitlement of a Govt. servant to travel by ship will be regulated as in the case of journeys by ship undertaken on transfer.

(5) Travel between places not connected by any other means of transport.- For travel between places not connected by any other means of transport, a Govt. servant can avail of animal transport like pony, elephant, camel, etc. In such cases mileage allowance will be admissible at the same rate as for journeys on transfer.

EXPLANATION.- For the purpose of this Rule, "Pay" shall mean pay as defined in FR 9 (21) (a) (I). [Now Basic pay + NPA+SI-vide GID (1) below SR 17 and OM, dated 7.6.1990.]

13. Reimbursement.-

Reimbursement under the leave travel concession scheme shall not cover incidental expenses and expenditure incurred on local journeys. Reimbursement for expenses of journey shall be allowed only on the basis of a point to point journey on a through ticket over the shortest direct route.

14. Forfeiture of claim.-

A claim for reimbursement of expenditure incurred on journey under leave travel concession shall be submitted within three months after the completion of the return journey, if no advance had been drawn. Failure to do so will entail forfeiture of the claim and no relaxation shall be permissible in this regard.

15. Grant of advance and adjustment thereof.-

(i) Advance may be granted to Government servants to enable them to avail themselves of the concession. The amount of such advance in each case shall be limited to four-fifths of the estimated amount, which Government would have to reimburse in respect of the cost of the journey both ways.

(ii) If the family travels separately from the Government servant, the advance may also be drawn separately to the extent admissible.

(iii) The advance may be drawn both for the forward and return journeys at the time of commencement of the forward journey, provided the period of leave taken by the Government servant or the period of anticipated absence of the members of the family does not exceed three months or ninety days. If this limit is exceeded, then the advance may be drawn for the outward journey only.

(iv) If the limit of 3 months or ninety days is exceeded after the advance had already been drawn for both the journeys, one half of the advance should be refunded to the Government forthwith.

(v) The advance should be refunded in full if the outward journey is not commenced within 30 days of the grant of advance. However, in cases where reservations can be made sixty days before the proposed date of the outward journey and advance is granted accordingly, the Government servant should produce the tickets within ten days of the drawal of advance, irrespective of the date of commencement of the journey.

(vi) Where an advance has been drawn by a Government servant, the claim for reimbursement of the expenditure incurred on the journey shall be submitted within one month of the completion of the return journey. On a Government servant’s failure to do so, he shall be required to refund the entire amount of advance forthwith in one lump sum. No request for recovery of the advance in instalments shall be entertained.

16. Fraudulent claim of leave travel concession.-

(1) If a decision is taken by the Disciplinary Authority to initiate disciplinary proceedings against a Government servant on the charge of preferring a fraudulent claim of leave travel concession, such Government servant shall not be allowed the leave travel concession till the finalisation of such disciplinary proceedings.

(2) If the disciplinary proceedings result in imposition of any of the penalties specified in Rule 11 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965, the Government servant shall not be allowed the next two sets of the leave travel concession in addition to the sets already withheld during the pendancy of the disciplinary proceedings. For reasons to be recorded in writing, the controlling authority can also disallow more than two sets of leave travel concession.

(3) If the Government servant is fully exonerated of the charge of fraudulent claim of leave travel concession, he shall be allowed to avail of the concession withheld earlier as additional set (s) in future block years but before the normal date of his superannuation.

EXPLANATION.- For the purpose of this rule, leave travel concession to hometown and leave travel concession to any place in India as specified in clauses (a) and (b) of Rule 8 shall constitute two sets of the leave travel concession.

17. Interpretation.-

If there is any doubt regarding any of the provisions in these rules, the matter shall be referred to the Government of India in the Department of Personnel and Training, who shall decide the same.

18. Power to relax.-

Save as otherwise provided in these rules, where any Ministry or Department of the Government is satisfied that the operation of any of these rules causes undue hardship in any particular case, that Ministry or Department, as the case may be, may, by order, for reasons to be recorded in writing, dispense with or relax the requirements of that rule to such extent and subject to such exception and conditions as it may consider necessary for dealing with the case in a just and equitable manner:

Provided that no such order shall be made except with the concurrence of the Department of Personnel and Training.

19. Saving.-

All the existing instructions which are not contrary to any of the provisions of these rules and all instructions which cover matters not specifically covered by these rules, shall continue to be in force until they are amended, modified or cancelled.

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Leave Travel Allowance (LTA) - Exemption Limit, Rules, How to Claim, Eligibility & Latest Updates

Updated on : Jun 6th, 2024

The Income-tax Act, 1961 offers salaried individuals several tax exemptions, beyond deductions like LIC premiums and housing loan interest. While deductions reduce your total taxable income, exemptions exclude specific types of income from being taxed altogether. This allows employers to design an employee's Cost to Company (CTC) package in a tax-efficient manner.

One such exemption available to the salaried class under the law and widely used by employers is Leave Travel Allowance (LTA)/Leave Travel Concession (LTC). LTA exemption is also available for LTA received from former employer w.r.t travel after the retirement of service or termination of service. LTA can be claimed for any two years in a block of 4 calendar years . The current block year for claiming LTA is 2022 to 2025.

Note: The tax exemption of leave travel allowance is not available in case you choose the new tax regime .

What is Leave Travel Allowance (LTA)?

Leave Travel Allowance/Leave Travel Concession is a type of allowance given by an employer to their employee for travelling to any place in India: either on leave, after retirement or after the termination of his service. Though it sounds simple, many factors need to be kept in mind before you plan to claim an LTA exemption. Income tax provision has laid down rules for claiming exemption of LTA which are provided below.

Note: The red arrow shows the lower of the two amounts will be exempted. For instance, if you travel by air, the exemption amount will be either your actual travel costs or the cost of an economy class ticket, whichever is lower. The journey should be taken through the shortest route to the destination.

Who Can Claim LTA?

Only individuals (citizens and non-citizens) can claim LTA for travel costs incurred for themselves and their family (Spouse, children, wholly or mainly dependent siblings, parents)

Conditions for Claiming LTA

Let us understand the conditions/requirements for claiming the exemption:

is a must to claim the exemption
Only domestic travel is considered for exemption, i.e., travel within India. No international travel is covered under LTA/LTC
The exemption for travel is available for the employee alone or with his family, where ‘family’ includes the employee’s spouse, children and wholly or mainly dependent parents, brothers, and sisters of the employee.
Further, such an exemption is not available for more than two children of an employee born after 1 October 1998. Children born before 1 October 1998 do not have any restrictions. Further, in cases of multiple births on a second occasion after having one child is also not affected by this restriction.
Valid Proof of travel is essential to claim the exemption.

Amount of LTA/LTC Exemption

The exemption is available only on the actual travel costs i.e., the air, rail or bus fare incurred by the employee. No expenses such as local conveyance, sightseeing, hotel accommodation, food, etc., are eligible for this exemption. The exemption is also limited to LTA provided by the employer.

For example, if LTA granted by the employer is Rs 30,000, and the actual travel cost incurred by the employee is Rs 20,000, then only Rs 20,000 will be available as an exemption and the balance of Rs 10,000 would be included in taxable salary income.

Exemption w.r.t Various Modes of Transport

Can lta exemption be claimed on every vacation.

No, an LTA exemption is available for only two journeys performed in a block of four calendar years .

A block year is different from a financial year and is decided by the Government for LTA exemption purposes. It comprises 4 years each. The very first 4-year block commenced in 1986. The list of block years is 1986-1989, 1990-93, 1994-97, 1998-2001, 2002-05, 2006-09, 2010-13 and so on. The block applicable for the current period is 2022-25. The previous block was the calendar year 2018-21.

Carryover of Unclaimed LTA/LTC

In case an employee has not availed exemption with respect to one or two journeys in any of the block of 4 years, he is allowed to carryover one such unavailed LTC exemption to the next block provided he avails this benefit, in the first calendar year of the immediately succeeding block.

Consider the below example for a better understanding:

• Where carry over exemption is claimed in the first calendar year of the immediately succeeding block

• Where carry over exemption is not claimed in the first calendar year of the immediately succeeding block

Procedure to Claim LTA

The procedure to claim LTA is generally employer specific. Every employer announces the due date within which LTA can be claimed by the employees and may require employees to submit proof of travel such as tickets, boarding pass, invoice provided by travel agent etc., along with the mandatory declaration. Though it is not mandatory for employers to collect proof of travel, it is always advisable for employees to keep copies for his/her records and also to submit them to the employer based on the LTA policy of the company to tax authorities on demand.

Multi-Destination Journey

Income tax provision provides exemption w.r.t travel cost incurred on leave to any place in India. Conditions pertaining to the mode of transport also refer to the place of ‘origin’ to the place of ‘destination’ and the route which must be the shortest available route.

Hence, if an employee travels to different places in a single vacation, the exemption can only be availed for the travel cost eligible from the place of origin to the farthest place in the vacation by the shortest possible route.

LTA Exemption for Vacation on Holidays

Many organisations that go strictly by the wordings of the income tax provision are allowing employees to claim LTA only if the employee applies for leaves and travel during that time. Such organisations may reject LTA claims for travel on official holidays or weekends.

Also read about: Basic Salary UAN Login Last Date to File ITR Section 115BAC of Income Tax Act Income Tax Deductions List How to e verify ITR Annual Information Statement (AIS) Section 80D Home Loan Tax Benefit Budget 2023 Highlights House Rent Allowance (HRA)

Frequently Asked Questions

The amount of LTA/LTC exemption depends on the LTA/LTC component in your compensation package or CTC. You can furnish proof of travel within the block period and claim up to the amount prescribed in your CTC.

The latest block period of four years is from 1 January 2022 until 31 December 2025.

You can claim LTA/LTC exemption only for one trip in one calendar year.

You can claim LTA/LTC benefit for the travel costs of yourself and your family consisting of your spouse, children, dependent parents, brothers, and sisters of the employee.

No, LTC is taxable in case of new tax regime and exempted if chosen to pay tax under old tax regime by fulfilling the required criteria.

Exemption will be available in respect of 2 journeys performed in a block of 4 calendar years.

Yes, you can avail LTC in current block (2022-2025), if you have not availed LTC in previous block. (2018-2021). Where such travel concession or assistance is not availed by the individual during any block of 4 calendar years, one such un-availed LTC will be carried forward to the immediately succeeding block of 4 calendar years and will be eligible for exemption.

Below example gives you clear understanding :

Example : An employee does not avail any LTC for the block 2018-21. He is allowed to carry forward maximum one un-availed LTC to be used in the succeeding block of 2022-25. Accordingly, if he avails LTC in April, 2023, the same will be treated as having availed in respect of the block 2018-2021. Therefore, he will be eligible for exemption in respect of that journey and two more journeys can be further availed in respect of the block of 2022-25.

Illustration : Mr. D went on a holiday on 25.12.2023 to Delhi with his wife and three children (one son – age 5 years; twin daughters – age 3 years). They went by flight (economy class) and the total cost of tickets reimbursed by his employer was 60,000 (45,000 for adults and 15,000 for the three minor children). Compute the amount of LTC exempt if Mr. D chose to pay taxes under old regime.

Solution : Since the son’s age is more than the twin daughters, Mr. D can avail exemption for all his three children. The restriction of two children is not applicable to multiple births after one child. The holiday being in India and the journey being performed by air (economy class), the entire reimbursement met by the employer is fully exempt in the hands of Mr. D, since he chose to pay taxes under the old regime.

In the above illustration, will there be any difference if among his three children the twins were 5 years old and the son 3 years old?

Since the twins’ age is more than the son, Mr. D cannot avail for exemption for all his three children. LTC exemption can be availed in respect of only two children.

Taxable LTC = 15,000 × 1/3 = 5,000.

LTC exempt would be only 55,000 (i.e. 60,000 – 5,000).

No LTA/LTC exemption would be allowed if the employee does not travel along with the family.

About the Author

Ektha Surana

Multitasking between pouring myself coffees and poring over the ever-changing tax laws. Here, I've authored 100+ blogs on income tax and simplified complex income tax topics like the intimidating crypto tax rules, old vs new tax regime debate, changes in debt funds taxation, budget analysis and more. Some combinations I like- tax and content, finance & startups, technology & psychology, fitness & neuroscience. Read more

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Home Town Leave Travel Concession – Norms for Change of Home Town

Home town leave travel concession – procedure to change home town already declared.

Every Central Government Employee will be required to declare his/her home town while joining service. This declaration is required for the purpose of granting Leave Travel Concession for proceeding to Home Town. As per the amendment made in Rule 8 of LTC Rules, Fresh recruits to Central Government may be are allowed to travel to their home town along with their families on three occasions in a block of four years and to any place in India on the fourth occasion.

Click here to read the article on Benefits under LTC for Newly recruited Central Government Employees

For other Central Government Employees Two trips of LTC to Home Town are permitted in a LTC block of 4 years. Some times on a casual approach, newly recruited employees may tend to declare the place of their first posting as their home town. But on a later when they want to utilize LTC to visit their actual home town it will be denied by administration on the ground that their home town and place of posting are one and the same. This will warrant for revising declaration of home town by the concerned government employee. There are also other situations in which a Government employee may intend to revise his/ her home town declaration. For instance, migration of father, mother or other parental family members from from the place where a government employee would usually reside but for his absence from such a station for service under Government may require an employee to opt for change of home town.

While ignorant fresh recruits declare their place of posting as home town, they not only loose the opportunity of visiting their native place availing LTC but also loose the opportunity of visiting North East Region and Jammu and Kashmir by air twice in a LTC block of 4 years by converting home town LTC. This is a special concession granted to Government employees in addition to one All India LTC to promote Tourism activities in those states.

However, a Central Government Employee has the option of revising his / her home town declaration once in his / her entire service.

Form for declaring home town (O.M.No: 43/15/57-Ests. (A) dated 24.06.1958)

Click here to download this form

Here is the extract of Rule 5 of LTC Rules and O.M.No: 43/15/57-Ests. (A) dated 24.06.1958, which govern option for change of home town by an employee and verification to be made by approving authority when change of home town is sought by an employee.

Rule 5 of Leave Travel Concession Rules: “The Home Town once declared and accepted by the Controlling Officer shall be treated as final. In exceptional circumstances, the Head of the Department or if the Government servant himself is the Head of the Department, the Administrative Ministry, may authorize a change in such declaration, provided such a change shall not be made more than once during the service of a Government Servant.” O.M.No: 43/15/57-Ests. (A) dated 24.06.1958 “It is not necessary to have an elaborate check on the declartion of home town by an employee. The declaration made by the Government Servant initially may be accepted and a detailed check may be applied only when he seeks a change.

The Corrct test to determine whether a place declared by a Government servant may be accepted as his home town or not is to check whether it is the place where the Government Servant would normally reside but for his absence from such a station for service under Government. The criteria mentioned below may therefore, be applied to determine whether the Government servant’s declaration may be accepted –

(i) Whether the place declared by Government Servant is the one which requires his physical presence at intervals for discharging various domestic and social obligations, and if so whether after his entry into service, the Government Servant had been visiting that place frequently.

(ii) Whether the Government servant owns residential property in that place or whether he is a member of a joint family having such property there.

(iii) Whether his near relations are resident in that place.

(iv) Whether prior to his entry into Government Service, the Government Servant had been living there for some years.

NOTE: The criteria, one aftter the other need be applied only in cases where the immediately preceding criterion is not satisfied.

Where the Government Servant or the family of which he is a member owns a residential or landed property in more than one place, it is left to the Government to make choice giving reasons for the same, provided that the decision of the controlling officer whether or not to accept such place as the home town of the Government servant shall be final.

Where the presence of near relations at a particular place is to be the determining criterion for the acceptance of declaration of ‘hometown’ the presence of near relations should be a more or less permanent nature.”

Leave Travel Concession Rules: 7th CPC LTC Rules for Govt Employees

Leave Travel Concession Rules : Leave Travel Concession is such a travel facility available to government employees, under which reimbursement of expenses incurred in traveling to their hometown or any part of the country is done by them.

LTC full form – Leave Travel Concession

The central government provides various allowances to its employees for financial compensation and Leave Travel Concession is one of those important allowances. It allows them to travel with their family to their hometown or any other destination within India, at the expense of the government.

Some of these allowances are part of the salary of the employees such as Dearness Allowance, Home Rent Allowance, Transport Allowance etc.

On the other hand, some allowances are reimbursed to the government employees after submitting claims by them. Like- Traveling Allowance , DA (Daily Allowance) etc.

One of these allowances is Leave Travel Concession, which is not a part of salary and for which the government employee has to claim for reimbursement and as per the the Leave Travel Concession Rules (LTC rules) the eligible claimed amount is reimbursed to government employee.

The Leave Travel Concession Rules can be complex and confusing, making it important for government employees to have a clear understanding of them.

In this blog, we are going to explain important Leave Travel Concession Rules for Government Employees, including eligibility, entitlements, and conditions for availing this benefit.

So let’s know what are the Leave Travel Concession Rules for Government Employees ?

Table of Contents

7th Pay Commission Leave Travel Concession Rules for Government Employees?

Before discussing the key aspects of Leave Travel Concession Rules, let’s first define what Leave Travel Concession is.

What is Leave Travel Concession?

We can define it in such a way that the facility or concession provided by government to its employees for any journey performed by them during leave or holiday, is called Leave Travel Concession.

It is clear that in order to avail this facility, the Government servant has to apply for leave. When the leave of that employee is approved by the competent authority then he can start the journey.

To avail the facility of Leave Travel Concession, the employee must keep two things in mind during the journey.

First, if that employee travels to Hometown, then he will have to provide proof of travel from his Headquarters to Hometown. Similarly, if he travels with his family to any part of the country, he will have to provide proof of travel to that destination.

If only the family of the employee performs the journey, then he cannot claim for reimbursement of LTC.

The second important thing is that LTC can be claimed only for reimbursement of expenses incurred on travel by rail, road, air, etc. during the journey. Other expenses like hotel, food, sightseeing, taxi and auto fares and other such expenses cannot be claimed for reimbursement.

Types of Leave Travel Concession

As per LTC rules for central government employees, there are two types of Leave Travel Concession facilities available to an employee.

One is Hometown LTC and second is All India LTC

Home Town LTC Rules

The Home Town LTC rules allow central government employees to travel to their home town ( himself or with his family.

All government employees can avail this twice in every block of four years and can travel with family to their hometown.

Here Hometown means the record of which has been officially entered in the service book of the said employee and got it verified by the competent authority.

While making a claim for Leave Travel Concession, the information given by the employee has to be certified by a superior officer from the Service Book of that employee.

All India LTC Rules

All India LTC Rules allow government employees to travel himself or with his entire family to any part of the country and can avail the facility of All India LTC.

All India LTC facility is provided to a central government employee once in four years block.

New employee recruited in central government jobs is allowed to travel to his hometown himself or with his family for three years in a block of four years and All India LTC for the fourth year.

The facility of Hometown LTC and All India LTC will be available to these newly recruited central government employees only for the first two blocks of four years applicable after joining the job for the first time.

LTC Block Year

The LTC block year that have been made by the Government of India for its employees to claim the Leave Travel Concession. A block year consists of four years. The current block is 2018-19 (extended upto 31.2.2022)

For every four-years block year, a one year grace period is given by government to its employees.

For example, if an employee did not avail LTC for the block year 2018-21 then he will get one year grace period i.e. for 2022.

Conditions for availing Leave Travel Concession

To avail the facility of Leave Travel Concession, it is necessary to fulfill the following conditions by the Central Government employees-

Travel during leave must be within India only. That is, a Government servant can claim Leave Travel Concession only for travel within India and not for travel outside India.
To avail the facility of Leave Travel Concession, it is necessary that at least one year of service of the concerned employee has been completed without any service break.
The concerned employee is entitled to avail the facility of Leave Travel Concession exemption for his family members as well as dependents. Here family means spouse and children and other dependent members. Dependent members can be parents and siblings also. Dependent members will be considered only those whose monthly income does not exceed Rs.9,000. Here income means pension received by parents or scholarship, stipend etc. for brothers/sisters. The employee’s dependents may include two unmarried children or adopted children wholly dependent on him. Also, dependent siblings can be unmarried minor brothers or unmarried/ divorced/widow sisters who are wholly dependent on the employee concerned. The two children for whom the employee wants to claim exemption must have been born on or after October 1, 1998. Leave Travel Concession cannot be claimed for more than two children born after this date. The employee can claim the Leave Travel Concession exemption for all children born before October 1, 1998.
If both husband and wife are in government job then only one of them can claim LTC for them or for their family in his/her respective office. There is no need to claim both separately. Also, the employee who claims LTC exemption, it is mandatory to give a certificate along with claim in his office that his/her wife/husband is not claiming for LTC for same journey performed by them, in his/her office.
To claim the LTC exemption, the employee has to provide proof of travel to his destination (Hometown or any part of the country). For this a ticket or boarding pass is sufficient for the journeys performed by the employee himself or with his family. When traveling with family, all family members are required to have tickets or boarding passes.
It is clear that if an employee claims LTC exemption, then it is mandatory for him to travel to the destination. The claim will not be valid even if only his family members complete the journey.

Air ticket booking under LTC

If a Government servant is eligible for air travel, he can travel by Air India only to claim LTC exemption. If Air India service is not available on that route then only he can use other private air service.

But government employees who are not eligible for air travel can use any air service. But they will get rail or bus fare as per their eligibility in LTC reimbursement.

As far as air ticket booking is concerned, all government employees will have to book tickets from the airline concerned to avail the facility of LTC. For this, government employees can use the ticket counter or website of the airline.

If they are buying tickets from a booking agent, then only through government authorized agents like M/s Balmer Lawrie & Company, M/s Ashok Travels & Tours and IRCTC.

You can see OM related to purchase of Air ticket from authorized agents-

Claiming LTC in case of change of job

LTC exemption facility will be available to a government employee even if he changes his job.

If this change happens within a block of four years and there is an unclaimed LTC, it can be claimed in the new government office.

But, if LTC has been availed from the old government office, then no fresh LTC exemption will be allowed by the new government office.

LTC for Multi-Destinations

It is not necessary that during LTC journey, a Government servant will travel only up to the specified destination. The same will be applicable even if he claims LTC exemption after traveling to multiple cities.

In such a case LTC exemption will be available to the employee based on the distance traveled by him from the place of posting to the farthest destination.

But he will get LTC reimbursement for the shortest route to that farthest destination from his place of posting. So, it is not necessary that he will be reimbursed the fare for the same route he has traveled.

The same conditions will be applicable for Hometown LTC as well and that employee will be provided the fare for the shortest route between his/her place of posting to his/her Hometown.

Unclaimed Leave Travel Concession for a block year

If an employee is unable to claim one of the Leave Travel Concession exemptions available in the four-year block, then this LTC exemption facility is carried over to the next block year.

This way the unclaimed LTC in a block year can be claimed in the next block year. Provided that the employee shall travel within the first calendar year of the next block.

Even after this, if the unclaimed LTC is not claimed within the first calendar year of the next block, it will lapse and no subsequent claim will be allowed.

For example, if an employee undertakes one journey in the current block year 2018-21 and also claims Leave Travel Concession exemption in lieu thereof.

But if he is not able to claim the second LTC exemption in the block year 2018-21 due to some reason, then in such a situation he can claim it within the year 2022 in the next block year i.e. 2022-25.

If he does not claim in 2022 also then his LTC eligibility for the block year 2018-21 will come to an end.

This facility (carry over of LTC) is not available for the newly recruited government employees as they get the facility of LTC every year for the first 8 years.

Declaration of place of travel under All India LTC

When a Government servant or any member of his family visits any place of India under All India LTC, then that Government servant has to inform his Controlling Officer in advance of the place to be traveled.

If the said employee wants to change the declared place of journey then he can change with the approval of his Controlling Officer before the commencement of the journey.

But in case of some exceptions where the Controlling Officer feels that the changing of declared place by the Government servant was under some special circumstances and it was not in his hands, then place to be traveled may be changed even after the journey.

This relaxation can be given by the administrative Ministry/Department or Head of Department according to the situation.

Travel to different places by a Govt. employee and his family members

A Government servant and each member of his family can visit various places in the country under All India LTC during a four-year block.

It will not be necessary for the family members of the Government servant to travel to the same place to which the said Government servant has already traveled during the same four-year block.

Time Limit for submission of LTC claim

If a government employee has taken any kind of advance for traveling under LTC, then he will have to claim for LTC reimbursement within one month from the day of completion of the journey.

If the said employee has not taken any kind of advance, then he can claim LTC reimbursement within three months from the day of completion of the journey.

Booking of tickets on taking LTC advance

A Government servant can apply for Advance for booking tickets under LTC for himself and/or his family members sixty-five days before the proposed date of travel.

But within ten days from the day on which the sanctioned amount of advance is credited to his account, the said Government servant will have to produce the ticket, irrespective of the date of commencement of the journey.

If you found the above information informative, then please do not forget to share.

Reader Interactions

KARAM VEER GUPTA says

September 23, 2015 at 7:06 pm

PLEASE SEND ME FULL DETAIL OF FIRST PAY COMMISSION TO SEVENTH PAY COMMISSION REPORT.YOUR INFORMATION ARE VERY GOOD AND AUNTHATIC.

September 23, 2015 at 7:09 pm

Hello sir, Good. See the link our detailed analysis- http://geod.in/seventh-central-pay-commission/7th-pay-commission-pay-calculator-and-fixation-formula-project/

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CENTRAL GOVT EMPLOYEES NEWS

Quick updates for CG Staff and CG Pensioners

LTC Rules for Central Government Employees

7th cpc ltc rules.

LTC Block Year for Central Government Employees | LTC Block Year for New Recruits

LTC Block Year 2022 to 2025

Central Government employees are availed 3 options during LTC Block years. The Leave Travel Concession to home town shall be admissible irrespective of the distance between the headquarters of the Government servant and his home town, once in a block of two calendar years. Current two year block is 2022-2023 and 2024-2025. The Leave Travel Concession to any place in India shall be admissible irrespective of the distance of the place of visit from the headquarters of the Government servant, once in a block of four calendar years. Current four year block is 2022-2025. [ Continue to read more… ]

Reimbursement of Leave Encashment CCS (LTC) Rules 1988

Government employees are allowed to encash 10 days earned leave at the time of availing of LTC to the extent of 60 days during the entire career. The leave encashed at the time of LTC will not be deducted from the maximum amount of earned leave encashable at the time of retirement. [ Click to view Dopt Orders on Leave Encashment on LTC… ]

LTC GOI Portal

Launching of goi portal to facilitate air travel of government employees.

M/s Balmer Lawrie and Co. Ltd. is a Public Sector Company under this Ministry and is one of the three entities authorized by Department of Expenditure for booking air tickets in respect of Central Government Employees.

https://govemp.balmerlawrietravelapp.com/

The new portal has a number of exclusive features. A brief note explaining the features is attached for quick reference.

Benefits of LTC Government Employees Flight Booking Portal

No Service Fee
Cancellation as per Airline Policy
100% Transparent fares and real-time availability for GoI employees
24×7 Travel assistance Call Centre Support for tickets and other services
Secure online System with certified processes. [ Click Here to Read More ]

7th Pay Commission Recommendations on Leave Travel Concession (LTC): LTC is granted to Central Government employees to facilitate home travel as well as travel to different parts of the country. Presently two hometown visits are allowed in a block of four years with one hometown visit substitutable with “All India” visit. However, for the first two 4-year blocks, three hometown visits and one “All India” visit are permissible.

LEAVE TRAVEL CONCESSION (LTC) RULES

Who are all eligible for LTC?

Completion of one-year continuous service is the main criterion for eligibility to avail LTC in Central Government Services. The details of Travel Entitlements after 7th Pay Commission. LTC Eligibility for Grade Pay 4800 by Air Travel .

What is the meaning of Dependent in LTC Rules?

Family for the purpose of LTC – Government employee, spouse, two unmarried dependent children, divorced/widowed daughter, dependent parents residing with employee, dependent unmarried minor brother & sister and dependent divorced/widowed sister residing with employee.

LTC Rules for New Recruits

Fresh recruits to the Central Government are allowed to travel to their home town along with their families on three occasions in a block of four years and to any place in India on the fourth occasion. This facility shall be available to the fresh recruits only for the first two blocks of four years applicable after joining the Government for the first time.

Air Travel Entitlement for JCOs in Defence Forces

According to the Gazette Notification issued by the Government on 6.7.2017, Junior Commissioned Officers (JCOs) are now eligible to travel by Air. [ Click here to read more ]

Reimbursement of Cancellation Charges for Air Tickets of LTC due to COVID-19

One-time Relaxation for Reimbursement of cancellation/reschedule charges for air, train tickets booked for the purpose of LTC and relaxation of LTC advance due to COVID-19 Lockdown Period – Dopt Order dated 7 January 2021 [ Click to read more ]

LTC Rules for Government Employees

Government officers are allowed to encash ten days earned leave at the time of availing of LTC to the extent of sixty days during the entire career. The leave encashed at the time of LTC will not be deducted from the maximum amount of earned leave encashable at the time of retirement.

LTC Block Year 2018-21 [Carry Forward Option] | LTC Block Year 2018-21 Grace Period

4 Years Block Year: Block Year is an important aspect for availing of Leave Travel Concession. The new block year has started from 2018 to 2021. ‘Anywhere in India’ concession can be avail in this block year. Selected Place of LTC could choose any place in India to visit with family members by entitled Transport facility. [ Click here to read more in detail ]

FAQ on LTC Cash Voucher Scheme

Clarification regarding queries being received in respect of Special cash package equivalent in lieu of Leave Travel Concession Fare for Central Government Employees during the Block 2018-21. [ Click here to read more in detail ]

FAQ on LTC For Fresh Central Govt Employees

The 6th CPC had recommended that “Fresh Recruits” to the Central Government may be allowed to travel to their Home Town along with their families on three occasions in a block of four years and to any place in India on the fourth occasion. This Department receives a number of references seeking clarifications from various Ministry/ Departments about the year wise LTC entitlements of Fresh Recruits. [ Click here to read more in detail ]

Dopt Orders on LTC

Analysis and Recommendations:

Extension of LTC to foreign countries is not in the ambit of this Commission.

The proposal to split hometown LTC has merit and can be considered. Hence, it is recommended that splitting of hometown LTC should be allowed in case of employees posted in North East, Ladakh and Island territories of Andaman, Nicobar and Lakshadweep. This will enable these employee and their families to meet more often.

Presently, personnel of Defence forces serving in field/high altitude/CI Ops areas are granted one additional free railway warrant. This should be extended to all personnel of CAPFs and the Indian Coast Guard mutatis mutandis.

The facility of Additional LTC should be extended to SSB personnel, at par with other CAPFs.

LTC (Train, Air, Ship and Road) – Travel Entitlements as per 7th CPC

Extension of LTC to foreign countries is not in the ambit of this Commission [Para 8.15.30 in 7th CPC Report] Presently, personnel of Defence forces serving in field/high altitude/CI Ops areas are granted one additional free railway warrant. This should be extended to all personnel of CAPFs and the Indian Coast Guard mutatis mutandis. The facility of Additional LTC should be extended to SSB personnel, at par with other CAPFs.

Central Government Holiday List 2024 PDF

Ltc air ticket booking rules.

Employees are to choose flight having the Best Available Fare on their entitled travel class which is the Cheapest Fare available, preferably for Non-stop flight in a given slot at the time of booking.
Employees are encouraged to book flight tickets at least 21 days prior to the intended date of travel on tour and LTC, to avail the most competitive fares and minimize burden on the exchequer. Bookings may be made even if the approval of the tour programme is still under process.
Any bookings made within less than 72 hours of intended travel on Tour, will require the submission of self-declared justification by the employee.
Employees are also encouraged to avoid unnecessary cancellations. Cancellations made less than 24 hours before intended travel, will require the submission of a self-declared justification by the employee
[ click here to read more ]

CCS (LTC) Rules: LTC for Railway Employees

Recommendations for Railway Employees(and employees whose spouses are Railway servants) as follows…(Click to more)

No hometown LTC will be admissible to Railway employees, only “All India” LTC will be granted once in four years.
For the grant of LTC, all passes for the current year will have to be surrendered.
If the employee has already availed of a pass in any year, then LTC will not be allowed in that year.
If both spouses are Railway servants, then surrender of passes of any one of them will suffice.
For the purposes of this allowance, year means Calendar year.

Also Read: Latest DoPT Orders 2022

Leave encashment permitted at the time of retirement 300 days (excludes 60 days el encashment during ltc), types of ltc.

Home Town LTC [Once in a Block of Two Calendar Years]
Any Place in India LTC [Once in a Block of Four Calendar Years]

All Central Government Employees are eligible for Home Town LTC irrespective of the distance between headquarters and his home town. In the case of employees’, headquarter and home town are the same are not eligible for home town LTC.

All India LTC (Any Place in India LTC) is eligible instead of a home town concession.

LTC Reimbursement Rules

Reimbursement of LTC fares: After introduction of dynamic fare scheme by Indian Railways with effect from September, 2016, the matter is under active examination in consultation with Department of Expenditure to extend suitable dispensation to Central Government employees on LTC. [ Click here to read more ]

LTC Advance Rules

All eligible Central Government Employees can avail advance up to 90% of the fare on LTC.

LTC to Foreign Countries

Extension of LTC to foreign countries is not in the ambit of this Commission: Presently, personnel of Defence forces serving in field/high altitude/CI Ops areas are granted one additional free railway warrant. This should be extended to all personnel of CAPFs and the Indian Coast Guard mutatis mutandis.

Leave Travel Concession (LTC) to Central Govt Employees

Major part of workforce in Central Government, Group C employees were permitted to travel from Delhi to Jammu and Kashmir (J&K), from Kolkata to North eastern states (NER) and Andaman & Nicobar islands (A&N) by Air. Booking or purchase of air tickets should be from authorized agents only. Air tickets should be purchased from the booking counter of Airlines or three authorized travel agents of Balmer Lawrie and company ltd., Ashok Travels and Tours and IRCTC.

Non-entitled Government employees are allowed to travel by air in economy class only. Reimbursement of fare amount is subject to maximum fare limit, according to the LTC-80 fare list published by Air India from to time.

Government employees not entitled to travel by air are allowed air travel in Economy class subject to maximum fare limit of LTC-80 fare in the following sectors:

Group C employees are allowed to travel in economy class from Kolkata and Guwahati to any place in NER. And Kolkata, Chennai, Visakhapatnam to Port Blair. and Delhi, Amritsar to any place in J&K.

Entitled class rail fare from the Headquarters/place of posting to the nearest relevant railhead (i.e. Kolkata/Guwahati/Delhi/Amritsar/Chennai/ Visakhapatnam) based on the place of visit (in NER/J&K/A&N) + LTC-80 Economy class air fare from the same railhead to the place of visit in NER/J&K/A&N or the actual air fare from the Headquarters to the place of visit, whichever is less.

There are demands to increase the frequency of LTC, especially of the “All India” visit, and extend LTC to foreign countries also. Personnel posted on islands have requested the Commission that splitting of hometown LTC may be permitted so that their families can visit them from the mainland once a year and they (the employees) can also travel to the mainland once a year to visit the family. Personnel of Sashastra Seema Bal (SSB) have sought parity with other CAPFs for facility of Additional LTC. Railway employees have strongly represented that there are many places that are not connected by rail and in absence of LTC, they are not able to visit these places. Hence they should be allowed the facility of LTC in lieu of certain number of their free passes. Similar sentiments have also been expressed by employees whose spouses are Railway employees.

How to Book LTC Air ticket | LTC 80 Ticket Booking

LTC air booking is a type of online flights ticket booking. LTC stands for leave travel concession which allows government employees to avail a round trip once to their hometown and once to any other destination in India that is ultimately paid for by the government.

Eligible employees for leave travel concession flights bookings include employees of the state and central governments, public sector undertaking, employees of the educational institutions recognized by state/ central government or affiliated to any university/ educational board are also eligible.

Common information one must learn about LTC

Required documents: Official ID card, family members to carry the copy of same
Travel: Any sector within India
Children: No discount applies
Date/Flight change/Cancellation and Refund: Permitted but fee applies

In order to book LTC air ticket on Air IRCTC you need to click on the LTC checkbox on the top and enter your departure and arrival destination, departure and return date, number of passengers, class of travel and preferred airlines. Once you click on search you will be able to see the list of all flights operating on that particular day.

Simply click on book after checking flight details which include cancellation, meal and baggage information. Once you confirm this you will be asked to enter your username and password as the information that it is a LTC ticket is stored in your account.

[sc_fs_multi_faq headline-0=”h2″ question-0=”Who are all eligible for LTC?” answer-0=”Completion of one-year continuous service is the main criterion for eligibility to avail LTC in Central Government Services.” image-0=”” headline-1=”h2″ question-1=”What is the meaning of dependent in LTC Rules?” answer-1=”Family for the purpose of LTC – Government employee, spouse, two unmarried dependent children, divorced / widowed daughter, dependent parents residing with employee, dependent unmarried minor brother & sister and dependent divorced/widowed sister residing with employee.” image-1=”” headline-2=”h2″ question-2=”What are the types of LTC?” answer-2=”1. Home Town LTC (Once in a Block of Two Calendar Years) 2. Any Place in India LTC (Once in a Block of Four Calendar Years)” image-2=”” headline-3=”h2″ question-3=”How many times LTC can be availed?” answer-3=”LTC to Home Town can be availed once in a block of two years and LTC to Any Place in India may be availed once in a four year block. If not availed during these blocks, the LTC may also be availed in the first year of the following block.” image-3=”” headline-4=”h2″ question-4=”Can home town convert to LTC?” answer-4=”(i) All eligible Government servants may avail LTC to visit any place in NER / A&N J&K / Ladakh against the conversion of their one Home Town LTC in a four year block. (ii) Government servants, whose Home Town and Headquarters place of posting is the same, are not allowed the conversion.” image-4=”” headline-5=”h2″ question-5=”How many days before we can apply for LTC advance?” answer-5=”LTC advance can be drawn 60 days before the proposed date of outward journey: – Under Central Government Rules, a Government servant can draw advance in respect of the journey proposed to be performed under the Leave Travel Concession scheme by himself and / or by members of his family 60 days before the proposed date of the outward journey.” image-5=”” headline-6=”h2″ question-6=”Is Eligible for Air Travel Entitlement for JCOs in Defence Forces?” answer-6=”According to the Gazette Notification issued by the Government on 6.7.2017, Junior Commissioned Officers (JCOs) are now eligible to travel by Air.” image-6=”” count=”7″ html=”true” css_class=””]

Leave Travel Concession Scheme – Admissibility of LTC to Home Town every year to unmarried Central Government Employees having dependants living in Home Town
Central Civil Services (Leave Travel concession) Rules, 1988 – Fulfillment of Procedural requirements – Guidelines
Special Cash Package LTC Fare for Central Government Employees
FAQ No 2 Special LTC Cash Package Scheme for Central Govt Employees
FAQ No 3 Special LTC Cash Package Scheme for Central Govt Employees
Proforma for self-certification by the Government employee – Procedure of Processing of LTC claims
Air India LTC 80 Fare 2023
Income Tax Exemption for Payment of Deemed LTC Fare for Non-Central Government Employees
LTC 80 Air Fare of Air India – LTC 80 Air Fares of Air India Rules 2020
Introduction of Child Care Leave in respect of Central Government employees – Dopt Orders issued on 11.9.2008

Acts & Rules
Gazette Notifications
Cabinet Decisions
Acts & Rules

Central Civil Services (Leave Travel Concession) Rules, 1988

No: --- Dated: Apr, 01 1988

CENTRAL CIVIL SERVICES (LEAVE TRAVEL CONCESSION) RULES, 1988

1 . Short title, commencement and application. –

(1) These rules may be called the Central Civil Services (Leave Travel Concession) Rules, 1988.

(2) They shall come into force on the date of their publication in the Official Gazette.

(3) Subject to the provisions of sub-rule (4), these rules shall apply to all persons –

(i) who are appointed to civil services and posts including civilian Government servants in the Defence Services in connection with the affairs of the Union;

(ii) who are employed under a State Government and who are on deputation with the Central Government;

(iii) who are appointed on contract basis; and

(iv) who are re-employed after their retirement.

(4) These rules shall not apply to –

(a) Government servants not in whole-time employment;

(b) persons in casual and daily rated employment;

(d) Railway servants;

(e) members of the Armed Forces;

(f) local recruits in Indian Missions abroad; and

(g) persons eligible to any other form of travel concession available during leave or otherwise.

2. Special provisions regarding certain categories of employees –

Illustration: - If an officer has availed of the concession to visit any place in India in respect of a block of four years before his retirement and he is re-employed without any break, he cannot avail this concession till the expiry of the particular block of four years.

3. Scope – The leave travel concession will cover the Government servant himself and his family.

4 . Definitions .- In these Rules, unless the context otherwise requires, -

(a) "a place in India" will cover any place within the territory of India, whether it is on the mainland India or overseas;

(b) "controlling officer" means an officer declared as such under Supplementary Rule 191;

(c) "Disciplinary Authority" shall have the same meaning as assigned in clause (g) of Rule 2 of the Central Civil Services (Classification, Control and Appeal) Rules, 1965;

(d) "Family" means:-

(iii) parents and/or step mother residing with and wholly dependent on the Government servant;

EXPLANATIONS:

1. The restriction of the concession to only two surviving children or step children shall not be applicable in respect of ( i) those employees who already have more than two children prior to the coming into force of this restriction i.e. 20.10.1997; (ii) children born within one year of the coming into force of this restriction; (iii) where the number of children exceeds two as a result of second child birth resulting in multiple births.

4. Children of divorced, abandoned, separated from their husbands or widowed sisters are not included in the term "Family".

(e) "hometown" means the town, village or any other place declared as such by the Government servant and accepted by the controlling officer;

(f) "shortest direct route" shall have the same meaning as given in Supplementary Rule 30 and orders issued thereunder from time to time.

Govt. of India’s Decision

(1) LTC to a newly married husband of a female Government servant.

When a female Govt. servant proceeds to her hometown, availing of the Leave Travel Concession and gets married in the hometown, LTC may be allowed also to be husband of the female Govt. servant, for the journey performed by him from the hometown to the headquarters of the female Govt. servant.

[OM No. 48/2/65-Ests.(A), dated 2.4.1965]

(2) On the recommendations of Task Force, Govt. have decided that the existing LTC Scheme for Central Govt. servants as amended from time to time, shall be modified to the extent indicated below with immediate effect-

(i) Advance on account of LTC may be sanctioned by the Head of the Office instead of by the Controlling Officer.

(ii) Where the shortest route by which the journey is required to be performed is disrupted due to accidents or other causes, the power to grant reimbursement by the actual route traveled may be exercised by the Controlling Authority, instead of by the Department of Personnel and Administrative Reforms in consultation with the Ministry of Finance (Department of Expenditure) as at present.

(vi) LTC to visit hometown in a block of two years and to any place in India once in four years will be allowed both ways during leave preparatory to retirement provided the return journey is completed before the expiry of the leave preparatory to retirement.

[ MHA OM No. 31011/1/77-Ests.(A) dated 1.10.1977]

(3) What is the scope of the expression "any place in India"?

The expression "any place in India" will cover any place within the territory of India whether it is on the mainland, or overseas. If there are any local restrictions on visits to places in border areas, it is the responsibility of the Govt. servant undertaking the visit to fulfil the conditions for visit to the places which are subject to local restrictions.

(4) Condition of "residing with" waived in respect of spouse and children.

It has been decided that in cases where the Government servant has left his/her spouse and the dependent children at place other than his/her Headquarters, he may be allowed LTC in respect of them from the place of their residence to hometown in a block of 2 years or any place in India in a block of 4 years, as the case may be, but the reimbursement should in no case exceed the actual distance traveled by the family or the distance between the headquarters/place of posting of Govt. servant and the place visited/hometown, whichever is less. In the case of other members falling within the definition of "family" the existing conditions and restrictions will continue to be in force.

[DOPT OM No. 31011/14/86-Est.(A), dated 8.5.1987]

5. Change of Hometown .- The hometown once declared and accepted by the controlling officer shall be treated as final. In exceptional circumstances, the Head of the Department or if the Government servant himself is the Head of the Department, the Administrative Ministry, may authorise a change in such declaration provided that such a change shall not be made more than once during the service of a Government servant.

Govt. of India Decisions

(1) From time to time enquiries have been received as to how exactly the “home town” should be determined. The conditions of ownership of property and permanent residence of relatives laid down in para 1 (4) of this Ministry’s Office Memorandum of 11 th October, 1956 are only illustrative and not exhaustive for determining one’s home town.The correct test to determine whether a place declared by a Government servant may be accepted as his hometown or not is to check whether it is the place where the Govt. servant would normally reside but for his absence from such a station for service under Government. The criteria mentioned below may, therefore, be applied to determine whether the Govt. servant’s declaration may be accepted-

(i) Whether the place declared by Government servant is the one which requires his physical presence at intervals for discharging various domestic and social obligations, and if so, whether after his entry into service, the Government servant had been visiting that place frequently.

(ii) Whether the Government servant owns residential property in that place or whether he is a member of a joint family having such property there.

(iii) Whether his near relations are resident in that place.

(iv) Whether, prior to his entry into Government service, the Government servant had been living there for some years.

NOTE.- The criteria, one after the other, need be applied only in cases where the immediately preceding criterion is not satisfied.

Where the Government servant or the family of which he is a member owns a residential or landed property in more than one place, it is left to the Government servant to make a choice giving reasons for the same, provided that the decision of the Controlling Officer whether or not to accept such place as the hometown of the Government servant shall be final.

2. It has been decided, in view of the comprehensive revised definition of “home town”, to give further opportunity to declare the home towns afresh within a time limit (i.e. by the 31 st October, 1958) to all those who might be affected by the revised definition (e.g. whose earlier declarations were rejected but who would now become eligible to declare particular places as their hometowns, or who might like to have a change affected in the light of the revised criteria). Such fresh declaration after approval by the Controlling Officer will be treated as the “first declaration” and not as a change of declaration in terms of para 1 (4) of this Ministry’s Office Memorandum No.43/1/56-Estt. Part II, dated the 11 th October, 1956.

3. Those Government servants who because of the revised definition now become eligible for the leave travel concession would, however, be eligible only for the concessions commencing from the one relating to the 1958-59 block.

(MHA OM No. 43/15/57-Ests. (A) dated 24.6.1958)

6. Declaration of place of visit under Leave Travel Concession to any place in India. -

7 . Admissibility of Leave Travel Concession .-

(1) The leave travel concession shall be admissible to persons of the categories specified in clauses ( i ) and (iii) of sub-rule (3) of Rule 1 only, if they have completed one year’s continuous service under the Central Government on the date of journey performed by him or his family, as the case may be, to avail of the concession.

(2) The leave travel concession shall be admissible during any period of leave, including casual leave and special casual leave.

Govt. of India Decision

(1) *** In every case the journey should be to the home and back but it need not necessarily commence from or end at the headquarters of the Government servant either in his own case or in the case of the family. But the assistance admissible will be the amount admissible for the actual distance traveled, limited to the amount that would have been admissible had the journey been performed between the headquarters and the ‘home’ of the Government servant.

*** In the case of a Government servant serving in a vacation department, vacation will be treated as regular leave for the purpose of this concession.

The class of railway accommodation to which a Government servant and his family will be entitled is the class to which he is entitled under the normal rules at the time the journeys are undertaken.***

*** The Government servants should inform the Controlling Officer before journeys for which assistance under this scheme will be claimed are undertaken. They should also produce evidence of their having actually performed the journey, for example, serial numbers of railway tickets, etc.

A record of all assistance granted under these orders shall be suitably maintained. In the case of Gazetted Officers, the record shall be maintained by the Accounts Officer concerned. In the case of non-gazetted staff, the record should be in the form of entries in the service book or other appropriate service records and should indicate the date or dates on which the journey or journeys to the "home" commenced. The authority responsible for the maintenance of the service record shall ensure that on every occasion a Government servant proceeds on leave which is entered in that record, the fact whether or not he availed of the travel assistance under these orders is indicated.

[MHA OM No. 43/1/55-Estt.(A) –Part-II dated 11.10.56]

(2.) LTC not admissible on resignation

The concession will not, however, be admissible to a Government servant who proceeds on regular leave and then resigns his post without returning to duty.

(3.) LTC to hometown outside India

A Government servant who declares, subject to the satisfaction of the Controlling Officer, that his hometown is outside India, will also be entitled to the leave travel concession for visiting his hometown. Government’s assistance in such a case will be limited to the share of the fares for journey (i ) up to and from the railway station (by the shortest route) nearest to the hometown or (ii) the railway station for the nearest port of embarkation/disembarkation in India. The term "nearest port" for this purpose means the port in India nearest to the hometown of the Government servant.

*** Family can perform journey separately

Where a Government servant and his family perform journeys separately, there is no objection to his presenting separate claims. In each case, however, the claim should be for both outward and inward journeys.***

[MHA O.M. No. 43/5/57-Ests.(A) dated 4.9.1957]

(4.) An officer who is his own Controlling Officer for purposes of travelling allowance should make the initial or any subsequent declaration of his hometown to his next superior administrative authority for acceptance. This procedure should also be followed in cases where declarations have already been sent direct to the Accounts Officers concerned by officers who are their own Controlling Officers. The Comptroller and Auditor General and Secretaries to Government will, however, communicate the initial declaration of hometowns as well as any subsequent declaration for change therein direct to the Accounts Officers concerned.

[MHA OM No. 43/5/57-Ests.(A) dated 11.2.1958]

(5.) Entitlement of LTC in special cases

Leave travel concession will be admissible to the members of Government servant’s family with reference to the facts existing at the time of forward and return journeys independently. The following types of cases are given by way of illustrations:-

I. Entitled to reimbursement in respect of outward journey only:

(i) A dependent son/daughter getting employment or getting married after going to hometown or remaining there for prosecution of studies.

(ii) The family having performed the journey to hometown have no intention of completing the return journey from hometown, provided the Government servant foregoes in writing the concession in respect of the return journey if performed by the family members at a subsequent date.

II. Entitled to reimbursement in respect of the return journey only:

(i) A newly married wife coming from hometown to headquarters station or a wife who has been living long at hometown and did not avail herself of the leave travel concession in respect of the outward journey.

(ii) A dependent son/daughter returning with parents or coming along from hometown where he/she has been prosecuting studies or living with grandparents, etc.

(iii) A child who was previously below five/twelve years of age but has completed five/twelve years of age only at the time of the return journey.

(iv) A child legally adopted by a Govt. servant while staying in the hometown.

[MHA OM No. 43/10/58-Ests.(A), dated 11.12.1958]

(6.) LTC to industrial & work-charged staff-

Industrial and work-charged staff who are entitled to regular leave will also be eligible to avail of the Leave Travel Concession in the same manner as other Central Govt. employees. The first block in their case would be 1960-61.

*** *** *** ***

[MHA OM No. 6/7/59-Ests.(A), dated 15.6.1960]

(7) LTC in combination with transfer/tour TA-Mode of Regularisation.

Normally, the following types of cases are likely to arise when a Govt. servant combines a journey on LTC with one on transfer or tour:-

(i) Leave Travel Concession in combination with transfer journey-. An officer going to hometown on regular leave proceeds therefrom on transfer to the new headquarters.

(ii) Leave Travel Concession in combination with tour journey.-

(a) An officer proceeding with proper prior permission to hometown on regular leave from a tour station and returns to headquarters direct from hometown; and

(b) an officer proceeding to a tour station from hometown with proper prior permission and returns to headquarters therefrom.

It has been decided that the combined claims in such cases should be regulated as indicated below-

(a) In the cases of the category of para (i) above, the officer may be allowed as his minimum entitlement transfer travelling allowance under SR 124 or SR 126, as the case may be. He may be allowed in addition, Leave Travel Concession under the rules to the extent the distance from old headquarters to hometown and from hometown to the new headquarters exceeds the distance for which transfer-travelling allowance is admissible.

In cases where the distance for which Leave Travel Concession, however, be open to the Govt. servant not to avail of the Leave Travel Concession at all, being permitted to avail of it on some other occasion within the block period, subject to other conditions being fulfilled.

The option has to be exercised in respect of self and the members of the family at the time of preferring claim for transfer travelling allowance.

When Leave Travel Concession is not availed of, the Leave Travel Concession advance, if any, taken by the Govt. servant should be adjusted against his travelling allowance entitlement.

(b) In the case of the category of para (ii) (a) above, travelling allowance as on tour may be allowed for the journey from the headquarters to the tour station from which the Government servant proceeds to hometown and Leave Travel Concession for the journey from tour station to hometown and back to headquarters deeming the tour station as the starting point for the onward journey.

The limitation contained in para 1 (3) of Ministry of Home Affairs, Office Memorandum No. 43/1/55-Ests.(A)-Part II, dated the 11 th October, 1956, will be applicable in computing the amount of Leave Travel Concession admissible.

(c) In the case of the category of para (ii) (b) above, Leave Travel Concession as admissible under the rules may be allowed from headquarters to hometown and travelling allowance as on tour for the journey from hometown to tour station and back to headquarters.

In cases falling under para (ii) the provisions of Ministry of Finance, Office Memorandum No. F. 5 (44)-E.IV/48, dated the 23 rd April, 1948 (given below), will have to be complied with.

Extract of OM dated 23.4.1948, referred to above.

It has come to notice that cases of transfer of charge of an office elsewhere than at headquarters are becoming somewhat more frequent than normally. In the circumstances, it has been decided that to ensure prevention of any possible abuse of the spirit of the rules it will meet the object in view if orders in all such cases are issued by an officer not below the rank of Joint Secretary of a Ministry of the Government of India or embody the fact of his approval having been given.

(MHA OM No. F.43/15/59-Ests.(A), dated 19.7.1960)

(8) LTC to India based officers serving in India Missions/Posts abroad

The cases of India based officers and members of staff serving in India Missions/Posts abroad when they come to India on home leave or home leave- cum-transfer will be divided into the following three types for the purpose of LTC:-

(i) Officers coming on home leave and going back to their old posts on the expiry of leave.

(ii) (a) Officers coming on home leave-cum-transfer to a post in India.

(b) Officers going on home leave-cum-transfer to a post outside India.

(iii) Officers coming on leave-cum-transfer to a post in another foreign country.

For the first category, the port of disembarkation in India on the approved route will be reckoned as the starting point for the commencement of the leave travel concession to the hometown and the reimbursement allowed at par with that admissible to employees in India.

(a) In regard to the category of officers at (ii) (a) above, the journey will be performed from the port of disembarkation in India to the new Headquarters via the hometown. The officer may be allowed as his minimum entitlement transfer travelling allowance under IFS Rules, 1954, as modified from time to time. He may be allowed, in addition, leave travel concession under the rules to the extent the distance from the port of disembarkation to hometown and from hometown to the new headquarters exceeds the distance from which transfer travelling allowance is admissible ***. (For officers whose hometowns are en route on the journey from the port of disembarkation to the new headquarters, or in case where the distance for which leave travel concession would be admissible as above is negligible it will be preferable to claim transfer travelling allowance only.)

(b) In regard to category of officers at (ii) (b) above, the journey will be performed from the headquarters in India to the port of embarkation in India via the home town. The officer may be allowed as his minimum entitlement transfer Travelling Allowance under IFS Rules, 1954, as modified from time to time. He may be allowed, in addition, leave travel concession under the rules to the extent the distance from headquarters in India to hometown and from hometown to the port of embarkation in India exceeds the distance for which transfer travelling allowance is admissible . (For officers whose hometowns are en- route to the journey from headquarters in India to the port of embarkation, or in cases where the distance for which Leave Travel Concessions would be admissible as above is negligible, it will be preferable to claim transfer travelling allowance only.)

The third category of officials may be allowed as his minimum entitlement transfer TA under IFS Rules, 1954, as modified from time to time. He may be allowed, in addition, Leave Travel Concession under the rules to the extent the distance from the port of disembarkation to hometown and from hometown to the port of embarkation exceeds the distance for which transfer traveling allowance is admissible.*** (For officers whose hometowns are en route of port of disembarkation to the port of embarkation, or in case where the distance, for which Leave Travel Concession would be admissible as above, is negligible, it would be advantageous to claim transfer traveling allowance throughout and no Leave Travel Concession will hence be admissible.)

(MHA Letter No. 43/7/59-Ests.(A), dated 6.7.1959)

(9) LTC to officers of autonomous bodies deputed to Central Government.

The officers of autonomous bodies deputed to Central Govt. will be treated as temporary Government servants during the period of their deputation with the Central Government and allowed Leave Travel Concession accordingly.

(MHA Letter No. 43/6/59-Ests.(A), dated 24.7.1959)

(10) LTC within India to the staff of the Indian Aid Mission in Nepal and other personnel sent to Nepal under India’s Aid Programme.

The point of commencement/end of the forward/return journey in India for the purpose of Leave Travel Concession in respect of the staff will be the nearest Railway Station in India to the place of posting of the staff in Nepal from which they actually commence their onward journeys/complete their return journeys. When the officer is coming to India on home leave-cum-transfer, the journey will be performed from the place of entry in India to the new headquarters via the home town. For the journey from the place of entry to the home town, Leave Travel Concession would be admissible and for the journey from home town to headquarters, transfer TA restricted to what would be admissible had the journey been performed directly from the place of entry in India to the headquarters, will be permitted. (For officers whose home towns are en route on the journey from the place of entry in India to the new headquarters, it would be preferable to claim only transfer TA throughout and no leave travel concession will hence be admissible.)

(MHA Letter No. 43/7/59-Ests.(A), dated 10.9.1959 and

31011/8/78-Ests.(A), dated 14.3.1980)

( 11) LTC to officers of All India Services.

They or the members of their families will not be entitled to avail of the concessions for a particular block, if they or the members of their family, had availed of the concessions from the State Govt. for that block before being deputed to service in connection with the affairs of the Union. Similarly, on reversion to the State Govt., they will not be entitled to the concession for a particular block period, if concessions for that block had been availed of, while the officer was serving in connection with the affairs of the Union.

The expenditure incurred on account of Leave Travel Concessions availed of by such officers and/or their families during the period of their deputation with the Centre, shall be borne by the Central Govt. and the expenditure on concessions earned by these officers during the period of their deputation with the Centre but not availed of during that period, will be borne by the State Govt. concerned.

(MHA OM No. 16/1/69-AIS(II), dated 15.7.1969)

(12) Admissibility of LTC to Central Govt. servants deputed to other than top posts in the Public Sector Undertakings, etc.

The deputationists may be given an option either to choose the Leave Travel Concession admissible to the corresponding employees of the Public Sector Undertakings or under the Central Govt. Rules, whichever is more favourable to them. However, a Central Govt. servant deputed to a Public Sector Undertaking would not be entitled to avail of the LTC from the Public Sector Undertaking concerned for self and/or his family for the duration of the block of two years, if he and/or his family, as the case may be, had already availed of the concession under the Central Govt. during the block; and on reversion if the Central Govt. employee and/or his family has availed of LTC under the rules of the Public Sector Undertaking concerned, he would not be entitled to LTC under the Central Govt. for the duration of the block in which he had already availed of this concession. There may also be cases where a Govt. servant exercises an option to avail the LTC under the rules of the Public Sector Undertakings but could not actually avail the concession during the term of service in the Undertakings. In such a case, on reversion to Govt. service, the Govt. servant and his family should be entitled to avail the concession for a particular block only under the Central Govt. Rules.

(DPAR OM No. 43/2/60-Ests.(A), dated 7.7.1971)

(13) Reimbursement of Special Supplementary Charges for travel by Super Fast Express trains.

Doubts have been expressed as to whether the Special Supplementary Charges levied by the Railways for travel by Super Fast Express trains in reserved accommodation could be reimbursed in respect of journeys on Leave Travel Concession. In view of the provisions of Ministry of Finance (Department of Expenditure), OM No. 19023/2/73-E.IV(B), dated the 6 th August, 1973 (not reproduced), under which the said special supplementary charges could be reimbursed for journeys on transfer, it is hereby clarified that those charges may also be reimbursed in respect of journeys on Leave Travel Concession.***

In cases where the journey for which Leave Travel Concession claim is preferred is performed otherwise than by rail between places connected by rail and the claim is restricted to the amount which would have been admissible had the journey been performed by rail, the amount to be reimbursed shall not include the Special Supplementary Charges.

(DPAR OM No. 43/4/73-Ests.(A), dated 7.6.1974)

(14) LTC to Central Government servants deputed to other than top posts in the Public Sector Undertakings.

Deputationists to posts, other than the top posts, in Public Undertakings may be given an option either to choose the Leave Travel Concessions as admissible to the corresponding employees of the Public Sector Undertakings or as admissible under the Central Government Rules, whichever is more favourable to them. A question has been raised whether fresh option can be allowed in a case where the rules relating to Leave Travel Concession are revised by the Undertaking concerned after the Govt. servant had joined it on deputation and had exercised his option in terms of the aforesaid Office Memorandum of 7.7.1971. It is clarified that a fresh option may be allowed in such cases also.

(DPAR OM No. 43/5/74-Ests.(A), dated 16.1.1976)

( 15) LTC to officials under suspension.

A question has been raised whether LTC is admissible during the period of suspension. It is clarified that a Govt. servant under suspension cannot avail of LTC as he cannot get any leave including casual leave during the period of suspension. As he continues to be in service during the period of suspension, members of his family are entitled to LTC.

(All India Service Manual, Fifth Edition, Part I, page 233)

(16) LTC to Central Govt. employees deputed to top level posts in Public Sector Undertakings.

The undersigned is directed to refer to paragraph 3 (v) of this Department’s OM No. F. 1 (3)-Est.(P-II)/80, dated 27.7.1981 (not reproduced), which inter alia provides that while on deputation to a Public Sector Undertaking a Central Govt. employee will be allowed concessions as admissible to corresponding employees of the Undertaking.

It has now been represented that while under the Central Govt., LTC is available to Govt. employees, in some of the Public Sector Undertakings similar concessions are not available.

When a Central Govt. employee is deputed to a top level post in a Public Sector Undertaking, where LTC is not available, then he will be eligible for the LTC as in the case of other Central Govt. employees provided that provision for its admissibility has been incorporated in the orders placing the employee on foreign service with the Undertaking concerned. In those Public Sector Undertakings where the concession is available the deputationist Govt. employees will be entitled only to those concessions. As regards the Central Govt. employees already on foreign service with Undertakings, where the concession is not available, action may be taken in consultation with the Undertakings concerned to modify suitably the terms and conditions of their deputation so as to make them eligible for the concession. The cost of the concession in all such cases will, however, be met by the Undertaking concerned.

(DOPT OM No. 2 (16)-Est. (P-II)/82, dated 6.3.1984)

(17) LTC to the Central Govt. employees while on `Study Leave’ .

The leave travel concession is admissible to the Central Govt. employees while on study leave. In such cases the claim are to be regulated as under-

(a) For Self:

Government servant can avail LTC from the place of study leave to any place in India/hometown, subject to the condition that the reimbursement of fare should be restricted to the fare admissible for travel between his headquarters station to any place in India/hometown or actual expenditure, whichever is less;

(b) For the Family Members:

(i) When the family members are staying with the Govt. servant at the place of his study leave :

The reimbursement will be as indicated at (a) above;

(ii) When not staying at the place of study leave:

The reimbursement will be as under the normal terms and conditions of the LTC Scheme.

(DOPT OM No. 31011/1/88-Ests.(A), dated 30.3.1988)

(18) LTC when both husband and wife are Government servants and are residing together.

According to the definition of family as given under rule 4, which is applicable, in travel inter alia, for the purpose of admissibility of LTC, the family of a Government servant includes wife or husband, as the case may be, residing with the Government servant and children residing with and wholly dependent upon the Govt. servant. In addition, it includes the parents, sisters and minor brothers, if residing with and wholly dependent upon the Government servant.

According to the existing position where both husband and wife are Govt. servants and are residing together, they constitute one family unit for the purpose of LTC and only one of them can claim this concession and the other spouse travels as a member of his/her family. In such a case, the Govt. servants are required to make a joint declaration of a common hometown, which can be the hometown of either of the spouses or a third place. Therefore, the spouse who avails the LTC as member of family of the other could not claim the benefit separately for his/her own parents or dependent minor brothers and sisters even if they were residing with him/her. On the other hand, where a couple, both being Govt. servants, are residing separately can claim the benefit of LTC individually for their dependent parents, minor brothers and sisters and also declare two separate places as their respective hometowns. Therefore, the husband and wife when both are Govt. employees and are staying together suffer from certain disadvantages inasmuch as they have to declare common hometown and only one of them can claim the benefit of LTC. The matter has been considered in consultation with Ministry of Finance (Department of Expenditure) and it has been decided that where husband and wife both are Govt. servants, they could, at their option, choose to declare separate hometown and both of them may claim the concession separately under the normal provisions of CCS (LTC) Rules in respect of the members of their respective families subject to the condition that if husband or wife avails the facility as a member of the family of the other, he or she will not be entitled for claiming the concession for self independently. Similarly, the children shall be eligible for the benefit in one particular block as members of the family of one of the parents only. All other conditions for admissibility of the LTC shall continue to be applicable as per normal provisions of the scheme.

The above decision will be applicable to the journeys performed for availing the LTC against the block years 1990-91 onwards.

(DOPT OM No. 31011/8/89-Est.(A), dated 8.5.1990)

(19) LTC facility for an escort accompanying single handicapped Government servant.

It has been decided that LTC facility could be allowed for an escort who accompanies a handicapped Govt. servant on the journey subject to the following conditions:-

(i) Prior approval of the Head of the Department concerned is obtained on each occasion.

(ii) The nature of physical disability of the Govt. servant is such as to necessitate an escort for the journey. In case of doubt, the decision of the Head of the Department will be final.

(3) The physically handicapped Govt. servant does not have an adult family member.

(4) The Govt. servant and the escort avail of the concession, if any, in the rail/bus fare as might be extended by Railways/State Roadways authorities in such cases.

(5) Any other person who is entitled to LTC does not accompany the handicapped Govt. servant on the journey.

(DOPT OM No. 31011/4/91-Estt. ( A) dated 9.7.91)

(20) LTC when an officer is deputed for training in India or abroad.

(i) In case the officer is deputed for training, the place of training automatically becomes the headquarters of the Govt. servant and such cases present no difficulty in deciding the admissibility of the LTC to the Govt. servant himself and the members of the family.

(ii) Normally, the headquarters of a Govt. servant deputed for training either in India or abroad continue to be at the place from where he proceeds for training unless under the provisions of SR 59, the competent authority changes his headquarters during the training period for the purpose of traveling allowances on tour. Where the competent authority changes his headquarters under SR 59 the new headquarters will have to be reckoned for the purpose of LTC also. If no change of headquarters is effected in respect of those who are deputed for training in India, the trainees are treated as on tour from their original headquarters and are sanctioned traveling allowance as on tour by the competent authority under SR 164. In such cases, if the Govt. servant proceeds on regular leave from the training station and wants to avail of the LTC, the concession should be allowed in respect of the Govt. servant himself for the journeys from the place of training to the hometown and back to the place of training or the headquarters on the expiry of the regular leave, as the case may be. So far as the members of his family are concerned, the starting point for the onward journey in such case will continue to be the headquarters of the Govt. servant concerned.

(iii) In respect of officers who are deputed abroad for training, the Government’s liability in respect of the Leave Travel Concession in respect of the Govt. servant himself will be limited to the liability the Govt. would have borne, if he had undertaken the journeys from the headquarters (from which he proceeded for training abroad) or the headquarters declared under SR 59 to the hometown and back. So far as members of his family are concerned, headquarters from which he proceeded on training will be treated as the starting point for the onward journey for the purpose of LTC.

(MHA OM No. 43/10/65-Estt. ( A) dated 7.8.65)

8. Types of leave travel concession .-

9. Counting of leave travel concession against particular blocks .-

10. Carry over of leave travel concession .-

Government of India’s Decision

CCS (LTC) Rules, 1988-Extension of the grace period of Home Town LTC block years 2002-2003.

It has been decided that the Government servants who were eligible for the home town leave travel concession for the block years 2002-2003 or leave travel concession to visit to any place in India for the block years 2002-2005 in lieu of home town block years 2002-2003 and who could not avail it within the grace period up to 31.12.2004, may be allowed to avail this facility up to 30 th June, 2005, in relaxation of the CCS (LTC) Rules, 1988.

11 . Place to be visited by Government servant and members of his family under leave travel concession to any place in India .-

12. Entitlement.- (1) For travel under the Scheme of Leave Travel Concession the entitlement shall be as under –

(A) Journey by Air/Rail:

Travel by Rajdhani Express Trains:

Travel by Shatabdi Express Trains:

(B) Journey by Sea or by River Steamer:

NOTE.- In all cases of travel by AC Taxi, Taxi or Autorickshaw production of fare receipt will be necessary.

(2) Journey by road.-

(i) Where a public transport system as aforesaid does not exist, the assistance will be regulated as in case of journeys undertaken on transfer.

(ii) Notwithstanding anything contained in sub-rule ( 1 ) or Clauses ( i ) and (ii ) of sub-rule (2), where a Govt. servant travelling by road takes a seat or seats in a bus, van or other vehicle operated by Tourism Development Corporations in the Public Sector, State Transport Corporations and Transport services run by other Government or local bodies to visit any place in India, the reimbursement shall be either the actual hire charges or the amount reimbursable on the journey to the declared place of visit had the journey been undertaken by entitled class by rail by the shortest direct route, whichever is less. Reimbursement shall not be admissible for journey by a private car (owned, borrowed or hired), or a bus, van or other vehicle owned by private operators.

(3) By Air.- The Govt. servant may travel by air between places not connected by rail, where an alternative means of travel is either not available or is more expensive.

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Exemption for Leave Travel Concession u/s 10(5) of the IT Act

Section 10(5) of the Income Tax Act, 1961 (along with Rule 2B of the Income Tax Rules) governs calculation of tax exemption on LTA. Each year organizations face significant difficulty while calculating tax exemption on LTA when they carry out the year-end tax compliance work. Following are thelegal provisions, issues and suggestionsfor calculation of LTA exemption.

Legal Provisions-

1) LTA extended by an employer to an employee for himself or his family for going anywhere in India in connection with his proceedings for leave or proceedings to any place in India after retirement or termination of his service, is exempt from tax in the hands of employee as per following.

• If journey is performed by Air –Economy class fare of the national carrier( Air India) by shortest route or the amount spent whichever is less.

• If journey by Rail – AC First class fare by shortest route or the amount spent whichever is less.

• Where places of origin of Journey and destination are connected by rail & journey is performed by any other mode of transport- AC First class fare by shortest route or the amount spent whichever is less.

• Where places of origin of Journey and destination are not connected by rail,

a) Recognized public transport exists- First class or deluxe class fare by the shortest route or the amount spent, whichever is less.

b) No recognized public transport exists - AC First class rail fare by

Shortest route or the amount spent whichever is less.

2) The term Family includes – Spouse and children of the employee (not more than two surviving children born after October 1998). It also includes parents, brothers, sisters who are wholly or mainly dependant on the employee. The child includes step child and adopted child.

3) The exemption is available only for two completed journeys in block of 4 calendar years. The latest block is started from 1st Jan 2014 to 31st Dec 2017.

4) Exemption is based on actual expenditure - The quantum of expenditure is limited to the actual expenses incurred on the journey. In other words, without performing any journey and incurring expenses thereon, no exemption can beclaimed.

5) Exemption is available only in respect of air fare, rail fare and bus fare. No exemption will be available in case of other expenses like scooter, taxi, porter age expenses during journey and lodging and boarding.

6) Fixed Allowance is not subject to exemption.

7) Exemption will not be available if family members are travelling separately without the employee who is not on leave.

Issues –

1) As per Salary TDS circular No. 08/2013 dated 10th October 2013, the Income Tax Department has specified that employers need to collect and scrutinize the proof of travel (ticket etc.) before granting tax exemption. The relevant excerpt from the Income Tax Department circular is as follows.

Obligation of the employer –The employer has to satisfy the obligation that leave travel (fare) concession is not taxable in view of section 10(5) the employer is not only required to be satisfied about the provisions of the said clause but also to keep and preserve evidence in support thereof.

Thus all the employers should now collect proof of travel from employees if they wish to grant tax exemption on LTA.

2) LTA should be uniform to allthe employees.

3) The basic rule is that quantum of exemption will be limited to the actual expenses incurred on the journey which in turn is strictly limited to expenses on air fare, rail fare and bus fare only. No other expenses like local conveyance, sight-seeing expense etc., shall qualify for exemption.

4) Any Leave encashed for the purpose of Leave travel or home travel concession is taxable.

5) Foreign Travel – The exemption is not available in case of Foreign Travel

6) The Exemption is not available to more than 2 surviving children of an individual born after 1.10.1998. However, this restriction is not there in respect of children born before 1.10.1998.

7) Where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible for the journey from the place of origin to the farthest point reached in India, by the shortest route.

However in practical scenario when employees travel to multiple destinations, it may not be easy to determine the farthest place by compliancepersonnel.

For example, let us assume that an employee who works in a Pune based company visits many places in india on leave travel. It may not be easy for the compliance personnel sitting in Pune to determine accurately the farthest place. Also, determining the farthest place can be arduous and time consuming if there are many employees who do circuitous leave travel.

8) When an employee visits places which are not connected by train, employers may find it difficult to get details regarding public transport in the areas visited by the employee in order to calculate tax exemption.

9) Calculating equivalent First AC train fare can be time consuming, particularly when an employee travels with his family.

10) If an employee travels in the early part of the year, the First A/C train fare or air fare at the time of travel may not be the same as that towards the end of the year when employers calculate tax exemption. If there is a change in train fare towards the end of the year, employers may not find it easy to locate the train/air fares which were in effect at the time of the employee’s travel

Suggestions-

1) LTA is exempt twice in a block of four calendar years. Thus LTA period for reimbursement and claim needs to be fixed as January to December (calendar year) and should not be April to March (financial year) for compliance& convenience purpose.

2) HR needs to fix the uniform LTA to allemployees. The reimbursement needs to be made on the basis of actual claim subject to limit available to each employee.

3) Employer needs tokeep the track of two completed journeys in block of four calendar years with respect to each employee. Employer also needs to maintain &preserve the bills and details of journey performed by the employees.

4) Employer needs to verify the bills with all the details and then process the payment.

5)The exemption will be available only if employee is travelling along with his family members. Thus employee needs to take leave. This will reduce liability on account of leave encashment.

6) Following Travel Proof are required

In case of air travel, air ticket and boarding passes.

In case of train travel, the train ticket.

In case of travel by taxi, the taxi bill should contain the name of the employee, details of the places visited, distance covered and date of travel.

7) If an employee travels with family, the details of the family members (name, relationship and age) should be submitted to Employer. The employee should submit a declaration that his parents, brothers and sisters — whose travel expenses are to be included for tax exemption– is wholly dependent on him.

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Prashant Bhosale (Manager Direct Tax ) Category Income Tax Report

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भारत सरकार GOVERNMENT OF INDIA
कार्मिक लोक शिकायत और पेंशन मंत्रालय MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS
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Plug-in polluters? How Biden's emissions rules go soft on hybrid trucks, SUVs

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Does the L.A. City Council have too many meetings? Some members want big changes

Los Angeles City Councilmember Katy Yaroslavsky

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Good morning, and welcome to L.A. on the Record — our City Hall newsletter. It’s David Zahniser, keeping you informed about the events of the previous week in L.A. city government.

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The proposal from Los Angeles City Councilmembers Katy Yaroslavsky and Tim McOsker seemed to come out of nowhere.

On Tuesday, the two presented a simple idea: Ask voters for permission to reduce the number of required weekly council meetings from three to one.

Several of their colleagues weren’t ready to put the proposal on the Nov. 5 ballot, saying it needs more study. But Yaroslavsky made clear that she is keen on the idea, saying she is “restless and frustrated.”

Yaroslavsky, who represents part of the Westside, told The Times she wants the council to be more efficient. She argued that “an overwhelmingly majority” of her colleagues feel the same — and believe the meetings are too heavily dominated by activities that range from the frivolous to the foul.

“A lot of it is the public comment,” said Yaroslavsky. “A lot of it is the same 15 people screaming racist, misogynistic, antisemitic epithets.”

As it turned out, the idea of fewer council meetings has been bubbling under the surface for a while. In January, while discussing ways to reform the Los Angeles City Charter, Councilmember Eunisses Hernandez broached the idea of scaling back to one meeting per week — the same schedule as the five-member Los Angeles County Board of Supervisors.

Hernandez, who represents part of the Eastside, argued that fewer meetings could give council members more time to meet with constituents. She pointed to the county’s schedule as a potential model, saying it gives community organizations a single day each week to show up and push for change.

“It’s very difficult to show up to advocate three times a week — having to get out of work, having to pay for parking, having to sit here for hours,” said Hernandez, who signed the Yaroslavsky/McOsker ballot proposal. “And most of the time, not even everybody’s sitting here listening to the public comment.”

The charter, which serves as the governing document for the city, requires that council meetings be held on at least three days each week. Switching to a weekly schedule would require voter approval.

Yaroslavsky argued that under her proposal, the council could still meet on additional days, depending on what makes sense. Nevertheless, the council held off, opting to send the proposal to a new citizen charter reform commission, which will be tasked with examining various aspects of city government.

Yaroslavsky, who sits on the Metropolitan Transportation Authority board of directors, wants the commission’s members to speak with the council to learn about their schedules and workloads. Fewer meetings, she said, would free up time for the council’s many policy committees, which focus on public safety, the budget and other issues.

Like Hernandez, she noted that a reduction in meetings could give council members more time with constituents.

“I’ve been trying for 16 months to try and find a reliable day to do office hours in the district, and it’s so hard, because there’s so many committee meetings,” Yaroslavsky said. “I’m on Metro. I’ve got Metro committee meetings. I’m not alone in having additional obligations.”

The idea is already receiving pushback from the League of Women Voters of Greater Los Angeles, which says that any reduction in the schedule should be accompanied by efforts to make meetings more accessible. The council should post its agendas more than 72 hours in advance and allow council committees to receive phone-in public testimony, said Carolina Goodman , who chairs the league’s government reform committee.

“The city should be looking for more ways to engage the public,” she said.

The impatience with council meetings is not limited to bigoted remarks during the public comment period. Yaroslavsky also pointed to the number of presentations, which honor community groups, civic leaders or historic milestones.

Over the past two weeks, the council has used its meetings to honor the North Hollywood High School baseball team, former Los Angeles County Democratic Party Chair Mark Gonzalez and the 40th anniversary of the movie and album “Purple Rain,” among other things.

The complaints might even have played a role in Marqueece Harris-Dawson’s recent win of the council presidency. Harris-Dawson, who takes over the position Sept. 20, told The Times before the vote that he had asked members what they want in a president. They told him they want more time in their districts.

“We need to build a work schedule that accommodates that,” he said.

So why isn’t the Yaroslavsky/McOsker proposal immediately headed for the ballot? Oddly enough, it was shut down by the council members who represent the San Fernando Valley — many of whom drive long distances to get to City Hall.

Bob Blumenfield said sending the proposal to voters without a proper vetting would risk a public backlash, endangering other reform measures planned for the Nov. 5 ballot. That argument persuaded Nithya Raman , who is pushing a redistricting reform measure, to change her mind and send the proposal to the commission.

Monica Rodriguez , who represents the northeast Valley, also spoke against the proposal, saying there are other ways the council can connect with constituents, like holding meetings at other times of the day and in other parts of the city. John Lee and Imelda Padilla also were opposed, saying the council should not take up a matter that so directly affects its workload.

Padilla, whose district includes Van Nuys and Panorama City, also took exception to remarks about inattentive council members.

“I do listen to public comment when I’m here,” she said. “I try really hard to listen. I try not to get up. And also I’m very intentional ... because there’s been moments when people are speaking Spanish, and I’m the one who has to tell everybody to please quiet down.”

The council is expected to create the charter reform commission in the coming weeks.

President Paul Krekorian , who runs the meetings, defended the ceremonial activities, saying it’s important to recognize people who do “extraordinary things” for the city. He was sympathetic to Yaroslavsky’s complaints about racist and bigoted language, saying it’s difficult to be subjected to it.

“But I also recognize that there’s very little that I or any other council president can do to constrain that, except when it is something completely unrelated to the work that we do,” he said in an interview.

Raman, during Tuesday’s council meeting, did suggest one short-term strategy for Krekorian and his soon-to-be-replacement, Harris-Dawson.

“I encourage you to use your power to cancel meetings as needed,” she said.

State of play

— BLASTING BURBANK : Krekorian accused Burbank police officers of dumping a homeless man on a stretch of sidewalk in North Hollywood that happens to be in front of Krekorian’s district office. Krekorian released video Friday showing two officers leaving the barefoot man on the sidewalk and driving away. The Burbank Police Department, which is investigating the incident, said the officers were driving the man to a North Hollywood subway station when he “asked to be let out of the patrol vehicle to get coffee.”

— SEEKING A CEASEFIRE: Three council members — Hernandez, Raman and Hugo Soto-Martínez — introduced a resolution calling for an immediate ceasefire in Gaza and the unconditional return of all Israeli hostages. The resolution heads to the council’s rules committee, which is headed by Krekorian.

— SKID ROW SKYLINE: A residential tower targeting Skid Row’s homeless population is set to open this month , offering a gym, an art room, a computer room/library, a TV lounge, six common balconies and a ground-floor cafe. The 278-unit tower is the first of three slated to go up at 6th and San Pedro streets, all serving the city’s homeless population.

— HOISTING THE FLAG: Mayor Karen Bass and Councilmembers McOsker and Soto-Martínez hoisted the Pride flag at City Hall for the first time, marking the month honoring the city’s LGBTQ+ communities. McOsker led the effort, saying he was motivated in part by a desire to be a good ally to his daughter, who is a lesbian.

— LAWYERS AND LIFEGUARDS : Meanwhile, a lifeguard employed by L.A. County said county officials have given him a “partial” concession in his quest to avoid hoisting the Pride flag. In a legal filing, attorneys for Jeffrey Little said their client was told he would “not be personally responsible for raising or lowering” the flag. Little, an evangelical Christian, said he would still have to ensure that his subordinates hoist the flag, a task his attorneys say would “violate his sincere religious beliefs.”

— SHELTER DISASTER: A worker at the Department of Animal Services was severely mauled by a dog at a San Pedro animal shelter last week. The worker told NBC4 that she has had three surgeries, adding: “My thigh is half gone.”

— NO MORE NUMBERS : The Los Angeles Police Department has stopped posting crime numbers on its public website as it rolls out a new system for tallying robberies, assaults and other crimes. The agency is shifting to the National Incident-Based Reporting System and is hoping to restore public access to its crime statistics later this year.

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(NOT SO) QUICK HITS

Where is Inside Safe? The mayor’s program to combat homelessness went to locations it had previously visited in Hollywood, South Los Angeles and the San Fernando Valley. A Bass aide said the locations included 99th and Figueroa, the Chatsworth Metrolink station and streets near the Sunset Sound recording studio. More than 30 people went indoors, the aide said.
On the docket for next week: The council’s ad hoc committee on reform is expected to take up ballot language for a series of proposals aimed at strengthening the city’s Ethics Commission.

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David Zahniser covers Los Angeles City Hall for the Los Angeles Times.

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LEAVE TRAVEL CONCESSION RULES / leave-travel-concession-rules.pdf / PDF4PRO
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Leave Travel Concession Rules with MCQs
Leave Travel concession Rules, 1988
Leave Travel Concession

COMMENTS

CCS (LTC Rules)
CCS (LTC Rules) Rule No.- Subject. Short title, commencement and application. Special provisions regarding certain categories ofemployees. Scope. Definitions. Change of hometown. Declaration of place of visit under Leave Travel Concession to any place in India. Admissibility of Leave Travel Concession.
View OM
Subject:- Guidelines on Leave Travel Concession (LTC) Leave Travel Concession (LTC) scheme is a concessional travel facility for the Government employees to visit their Home Town or to visit any place in India during a block of four years. In terms pf provisions of the Scheme, the Government employees have the option either to avail Home town LTC twice in a block of two years each or to visit ...
Referencer
CENTRAL CIVIL SERVICES (LEAVE TRAVEL CONCESSION) RULES, 1988. 1. Short title, commencement and application. - (1) These rules may be called the Central Civil Services (Leave Travel Concession) Rules, 1988. ... If a Government servant is entitled to leave travel concession to home town, he can carry forward the leave travel concession to any ...
PDF No.31011/3/2015-Estt.(A.IV) Government of India Ministry of Personnel
Subject:- Central Civil Services (Leave Travel Concession) Rules, 1988 — Fulfillment of procedural requirements- Clarification reg. The undersigned is directed to refer to para 8 and 9 of the Guidelines enclosed in this Department's O.M. of even number dated 18.2.2016 on the above noted subject and to say that the issues have been revisited.
CENTRAL CIVIL SERVICES
CENTRAL CIVIL SERVICES. (LEAVE TRAVEL CONCESSION) RULES, 1988) 1 Short title,commencement and application. (1) These rules may be called the Central Civil Services (Leave Travel Concession) Rules, 1988. (2) They shall come into force on the date of their publication in the Official Gazette. (3) Subject to the provisions of sub-rule (4), these ...
LTC-Leave Travel Concession to Central Government Employees
One All India LTC (Leave Travel concession for travel to places any where in India) and one Home Town LTC are allowed with a each LTC block year which consists of 4 years. In the case of necessity, a central government employee can avail two home town LTC in a LTC block without availing All India LTC. Also, in the case of an employee whose work ...
PDF Declaration of Home Town under LTC Rules
Declaration of Home Town under LTC Rules Every new entrants in Government service is required to declare his / her home town to avail the benefits of Leave Travel Concession. 2. The term "Home" was defined for the first time in MHA's O.M.No.43/1/55-Estt (A) Part-II dated 11th October, 1956. This was
Leave Travel Allowance (LTA)
No expenses such as local conveyance, sightseeing, hotel accommodation, food, etc., are eligible for this exemption. The exemption is also limited to LTA provided by the employer. For example, if LTA granted by the employer is Rs 30,000, and the actual travel cost incurred by the employee is Rs 20,000, then only Rs 20,000 will be available as ...
Leave Travel Concession Claim: Provisions, Documents and ...
LTC (Leave Travel Concession) is a tax benefit provided by the Indian government to salaried individuals for expenses incurred on travel. ... The LTC claim can be availed for travel to different parts of India, depending on the employee's home location and the rules specified by the employer. Expenditure. Employees need to incur travel expenses ...
PDF documents.doptcirculars.nic.in
Subject:- Central Civil Services (Leave Travel Concession) Rules, 1988 — Relaxation to travel by air to visit North East Region, Jammu & Kashmir and Andaman & Nicobar — extension beyond 25.09.2018. ... L TC for visiting NER, and in lieu of a Home Town LTC. (ii) Facility of air journey to non-entitled Government servants for visiting NER, J&K
Home Town Leave Travel Concession
Here is the extract of Rule 5 of LTC Rules and O.M.No: 43/15/57-Ests. (A) dated 24.06.1958, which govern option for change of home town by an employee and verification to be made by approving authority when change of home town is sought by an employee. Rule 5 of Leave Travel Concession Rules: "The Home Town once declared and accepted by the ...
Leave Travel Concession Rules: 7th CPC LTC Rules for Govt Employees
The LTC block year that have been made by the Government of India for its employees to claim the Leave Travel Concession. A block year consists of four years. The current block is 2018-19 (extended upto 31.2.2022) For every four-years block year, a one year grace period is given by government to its employees.
Frequently Asked Questions and Answers on Leave Travel concession (LTC
Frequently Asked Questions and Answers on Leave Travel concession (LTC) matters. 1.How are the Claims of LTC be adjusted in case of delayed submission? Where advance has been drawn, the claim for reimbursement shall be submitted within one month of the completion of the return journey. Where no advance has been drawn, the expenditure incurred ...
LTC Rules for Central Government Employees
The Leave Travel Concession to home town shall be admissible irrespective of the distance between the headquarters of the Government servant and his home town, once in a block of two calendar years. Current two year block is 2022-2023 and 2024-2025. ... LEAVE TRAVEL CONCESSION (LTC) RULES. Who are all eligible for LTC?
Central Civil Services (Leave Travel Concession) Rules, 1988
It has been decided that the Government servants who were eligible for the home town leave travel concession for the block years 2002-2003 or leave travel concession to visit to any place in India for the block years 2002-2005 in lieu of home town block years 2002-2003 and who could not avail it within the grace period up to 31.12.2004, may be ...
LTC
CCS (Leave Travel Concession) Rules, 1988 are rules formulated by the Government of India that allow central government employees to claim reimbursement of travel expenses incurred during their leave period. These rules apply to all regular employees of the central government, including those who are serving in autonomous bodies, public sector ...
Exemption for Leave Travel Concession u/s 10(5) of the IT Act
The employee should submit a declaration that his parents, brothers and sisters — whose travel expenses are to be included for tax exemption- is wholly dependent on him. Section 10 (5) of the Income Tax Act, 1961 (along with Rule 2B of the Income Tax Rules) governs calculation of tax exemption on LTA. Each year organizations face ...
PDF 7-30-07 revised Gen'l Affidavit
GENERAL AFFIDAVIT Russian Federation..... ) Moscow Oblast ..... ) City of Moscow.....
Central Civil Services (Leave Travel Concession) Rules, 1988
Link: Central Civil Services (Leave Travel Concession) Rules, 1988. Pause. The Department of Personnel and Training is the coordinating agency of the Central Government in personnel matters specially issues concerning recruitment, training, career development and staff welfare.
Insight: Plug-in polluters? How Biden's emissions rules go soft on
Using the EPA projections, Reuters calculated that the rules allow the average-per-mile carbon emissions of light-duty vehicles to be 14% higher between 2027 and 2032 than in the original proposal ...
DNC plans to hold virtual roll call to nominate Biden before ...
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CENTRAL CIVIL SERVICES (LEAVE TRAVEL CONCESSION) RULES, 1988

Earning with Diversified Income?

Leave Travel Allowance (LTA) - Exemption Limit, Rules, How to Claim, Eligibility & Latest Updates

What is Leave Travel Allowance (LTA)?

Who Can Claim LTA?

Conditions for Claiming LTA

Amount of LTA/LTC Exemption

Exemption w.r.t Various Modes of Transport

Carryover of Unclaimed LTA/LTC

Procedure to Claim LTA

Multi-Destination Journey

LTA Exemption for Vacation on Holidays

Frequently Asked Questions

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Ektha Surana

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Quick Summary

Home Town Leave Travel Concession – Norms for Change of Home Town

However, a Central Government Employee has the option of revising his / her home town declaration once in his / her entire service.

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Leave Travel Concession Rules: 7th CPC LTC Rules for Govt Employees

7th Pay Commission Leave Travel Concession Rules for Government Employees?

What is Leave Travel Concession?

Types of Leave Travel Concession

Home Town LTC Rules

All India LTC Rules

LTC Block Year

Conditions for availing Leave Travel Concession

Air ticket booking under LTC

Claiming LTC in case of change of job

LTC for Multi-Destinations

Unclaimed Leave Travel Concession for a block year

Declaration of place of travel under All India LTC

Travel to different places by a Govt. employee and his family members

Time Limit for submission of LTC claim

Booking of tickets on taking LTC advance

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