Govt regulations allow a certain amount from salary income to be excluded from taxable income, if it is spent on travel. This is known as LTA (Leave Travel Allowance)
This comes with lot of terms and conditions.
LTC can be claimed only on bus/train/air tickets. It doesn’t cover stay, international travel and many other recreational activities.
Following activities which I occasionally do are not eligible for LTA
A cruise in a ship
An overnight cruise to high seas (example, in AMET Cruises) costs about 5k per person per day. A family trip comes to 20k plus. But this is not allowed under LTA
Related: Amet Cruises Cochin * Chennai
An international trip
An Air Asia flight to Kuala Lumpur or Bangkok is cheaper than a spicejet flight to Delhi. From Chennai going abroad is cheaper than going to the Himalays for a vacation. However, overseas flight tickets are not eligible for LTA
A self drive car rental
If I rent it with driver and pay per km, it is eligible for LTA. However, if I rent the same car under self drive mode, paying few thousands as rent per day and fuel extra, it is not eligible for LTA
A trekking expedition:
Many organizations arrange trekking expeditions- near Himalayas or otherwise. Typically these treks cost about 10k onwards+ travel expense from your city till starting point of city. Amount spent on trekking can’t be claimed under LTA
Why can't I claim LTA on above? Why not? Your thoughts please