<span style="color: #222222;">A number of employees have not been able to avail Leave Travel Concession (LTC) in the current Block of 2018-21 due to ongoing pandemic.</span><br />'' <span style="color: #222222;"> </span><br />'' <span style="color: #222222;">With a view to compensate Central Government employees and incentivise consumption, government allowed payment of cash allowance equivalent to LTC fare to Central Government employees subject to fulfillment of certain conditions.</span><br />'' <span style="color: #222222;"> </span><br />'' <span style="color: #222222;">Since the cash allowance of LTC fare is in lieu of deemed actual travel, the same shall be eligible for income-tax exemption on the lines of existing income-tax exemption available for LTC fare.</span><br />'' <span style="color: #222222;"> </span><br />'' <span style="color: #222222;">In order to provide the benefits to non-Central Government employees, it has been decided to provide similar income-tax exemption for the payment of cash equivalent of LTC fare.<br />'' </span><br />'' <span style="color: #222222;">Accordingly, the payment of cash allowance, subject to maximum of Rs. 36 thousand per person as Deemed LTC fare per person, shall be allowed income-tax exemption.</span><br />''