The government has recently released Leave Travel Concession (LTC) rules for employees wishing to travel by flight. The guidelines, issued by the Department of Post (DoP) under the Ministry of Communications, explain rules concerning air ticket booking agents, ticket fares, etc. LTC is an allowance for travel expenses and is exempted from tax under the Income Tax Act.
Here's a FAQ on the same:
Where should government employees book air tickets?
The Centre has advised government employees to book air tickets from three autorised travel agents — Indian Railways Catering and Tourism Corporation Ltd (IRCTC), Balmer Lawrie & Company Limited (BLCL), and Ashok Travels & Tours (ATT).
The online booking website of these three autorised travel agents should be used. Employees must register their official government email ID with these three agencies to book their air tickets digitally.
In case of unavoidable circumstances, where the booking of a ticket is done from an unauthorised travel agent/website, the financial advisors of the ministry/department and head of the department not below the rank of joint secretary in subordinate/attached offices are authorised to grant relaxation.
When should they book tickets?
Central government employees are encouraged to book flight tickets at least 21 days before the intended travel date on LTC to avail of the most competitive fares and minimise the burden on the exchequer.
What happens to LTC in case of cancellation of tickets?
Employees are encouraged to avoid unnecessary cancellations. Cancellations made less than 24 hours before intended travel on LTC will require the submission of a self-declared justification by the employee.
All three agents have been directed to provide zero/nil cancellation charges. Till then, charges are to be reimbursed for all cases where cancellation was due to circumstances/reasons beyond the control of government employees.
How many tickets can be booked?
Employees should preferably book only one ticket for each leg of intended
How can they apply for LTC?
Government employees entitled to air travel may apply for LTC advance with
the print-out of the concerned webpage of authorised travel agency having
suitable flight and fare details.
What are the provisions for reimbursement?
In case, at the time of actual booking of the ticket after receiving the advance,
there is any difference in fare owing to the time gap between requests for
advance and grant of advance, the difference in fare will be adjusted at the
Government employees not entitled to air travel and wish to travel by air but
not under the Special Dispensation Scheme are also required to book their
air ticket through only the three approved agents, irrespective of the booking time limit. However, the reimbursement will be restricted to the actual airfare
or the entitled train/bus fare for the shortest route, whichever is less.
