Terms for LTA: 1) The Travel should be made within India 2) The employee should have been on leave

during the time of travel. 3) One Round Trip (To & Fro) is only allowed. 4) LTA has a concept of Block years. One Block is made up of 4 years. 5) The current Block is from 2010 to 2013. 5) An employee can claim LTA as twice as non-taxable in a block. The other two instance is any way subject to tax. 6) The mode of travel should either by Train/Public Transport/National Carrier. Else exemption would be restricted to such extent. 7) The trip should have been made by the shortest route possible.