CBDT Notifies Amendment in Income Tax Rules for Exemption on Travel Concessions - (07 May 2021)
DIRECT TAXATION
Central Board of Direct Taxes (CBDT) has notified the amendment in Rule 2B of the Income Tax Rules, 1962 where the provisions relating to exemption in respect of cash allowance received in lieu of leave travel concession (LTC) has been incorporated. As per the amended rules, specified employees will get an exemption up to Rs. 30,000 or one-third of the specified expenditure for amount of travel concession.
Tags : CENTRAL BOARD OF DIRECT TAXES EXEMPTION ON TRAVEL CONCESSIONS
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