# LTA Exemption rules

**URL:** <https://community.greythr.com/t/lta-exemption-rules/3938>\
**Category:** Ask the Community\
**Tags:** income-tax\
**Created:** [February 3, 2022, 11:18am UTC](https://community.greythr.com/t/lta-exemption-rules/3938 "2022-02-03T11:18:44Z")\
**Posts on this page:** 2\
**Page:** 1

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**Author:** ![Rameshbv](https://avatars.discourse-cdn.com/v4/letter/r/76d3ee/32.png) [@Rameshbv](https://community.greythr.com/u/Rameshbv)\
**Post date:** [February 3, 2022, 11:18am UTC](https://community.greythr.com/t/lta-exemption-rules/3938/1 "2022-02-03T11:18:44Z")

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Hi Team,  
We have an LTA component in our Salary Structure.  
Employees are submitting their Travel bills for the exemption.  
One Employee submitted his 5 Bills, where he traveled in 5 different months.

Kindly confirm theater we can consider all 5 or only 2 we need to consider?

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**Author:** ![amiths](https://avatars.discourse-cdn.com/v4/letter/a/2acd7d/32.png) [@amiths](https://community.greythr.com/u/amiths)\
**Post date:** [February 4, 2022, 11:15am UTC](https://community.greythr.com/t/lta-exemption-rules/3938/2 "2022-02-04T11:15:20Z")

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@Rameshbv

There are certain rules which have to be followed before giving the LTA exemption.

- Travel to and from a single destination can be considered.
- Round trips can’t be considered for LTA exemption. In that case, the farthest distance from the source and back can be considered.
- Minimum 6 months gap should be there with 2 travels.
- Can claim only 2 times in a block of 4 years.
- Employee should be on a leave of a minimum of 3 days during that travel period.

There are many more rules. You can refer to the below link.

> **[Leave Travel Allowance: Through a magnifying glass](https://www.greythr.com/blog/leave-travel-allowance-through-a-magnifying-glass/)**
>
> Know everything about the LTA, which is an important part of payroll.