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Income-tax Rules, 2026 | Rule 278 of 333

Rule 278 - Leave travel concession Operative rule

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

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278Rule number
1388Local text characters
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Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

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Rule text held in the production corpus

Schedule III Table 8 conditions. 278. (1) The amount exempted under Schedule III [Table: Sl. No. 8] to the Act, in respect of leave travel concession or assistance received from an employer for travel on leave within India, or after retirement or termination of service, shall be the amount actually incurred on such travel, subject to: for air travel, not exceeding the fare for the employee's entitled class by the shortest route; for rail-connected journeys by other modes, not exceeding air-conditioned first-class rail fare by the shortest route; and for journeys not connected by rail, either the recognised public transport's first-class/deluxe fare by the shortest route, or, where no such transport or prescribed rate exists, Rs. 30 per kilometre by the shortest route. (2) The exemption is available for two journeys in a block of four calendar years commencing from calendar year 2022. (3) Where the concession is not availed during a block, one such unavailed benefit carries forward to be exempt if first availed in the first calendar year of the next block. (4) A carried-forward benefit under sub-rule (3) does not count against the two-journey limit in sub-rule (2). (5) The exemption is not available for more than two surviving children of an individual. (6) Sub-rule (5) does not apply to children born before 1 October 1998, or to multiple births after one child.

Local extract SHA-256: 4511276278d1e5fb5ccdbc95053047dc038c7f53b31531aa56a47f15a0094b25. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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