LEAVE TRAVEL CONCESSION

CCS (LTC) RULES, 1988

(updated upto October 2022)

LEAVE TRAVEL CONCESSION (LTC) is a facility (concession) provided by the

Government for travel of Government servants during leave. This facility is also extended
to the dependent family members of the Government servant.

2. The scheme of reimbursement of travel expenses by train in designated class

for the Government servants was first introduced in October 11, 1956. Its main
objective is to enable a Government servant to give a break from his place of work
for change and recuperation. The LTC also aims at the objective that Government
servant will be able to have an interface with the concept of unity in the vast
diversity of our rich cultural heritage in various parts of the country.

3. `LEAVE` implies that this concession can be availed during regular/casual/special

casual leave or vacation; BUT IT CANNOT BE AVAILED DURING THE WEEK-END OR
ANY OTHER PERIOD OF HOLIDAYS ALONE. The concession can also be availed
during –

 Maternity leave;
 Study leave;
 Leave Preparatory to Retirement (LPR) provided the return journey is
completed before the expiry of leave and
 Child Care Leave (OM dt. 3.4.2018)

4. `TRAVEL` means that the Government servant and his entitled family
members must physically visit the place declared. Place means `Hometown` i.e. town,
village or any place declared as such by the government servant and accepted by the
controlling Officer or, `Any place in India` , which means any place in the mainland or
overseas, i.e. A&N Islands, Lakshadweep, including the hometown of the Government
servant.
5. `CONCESSION` means Government’s assistance will be limited to the fare by the
shortest and direct route calculated on a through ticket basis` irrespective of the
fact whether the journey was performed by the shortest or any other route. For
reimbursement, both in respect of journeys to `Hometown` and `Any place in India` the
Government will reimburse 100% of the to and fro fare by air/rail/road/steamer, as per the
entitlements of the Government servant.

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6. The Central Civil Services (Leave Travel Concession) Rules, 1988 came into force
with effect from May 21st, 1988 (date of publication in official gazette).

A. These rules apply to all persons-

 Who are appointed to civil services and posts including civilian Government
servants in the Defence Services in connection with the affairs of the Union
including members of the All India Services.
 Who are employed under a State Government and who are on deputation
with the Central Government.
 Who are appointed on contract basis;
 Who are re-employed after their retirement.

B. These rules shall not apply to all persons-

1. Government servants not in whole-time employment;
2. Persons in casual and daily rated employment;
3. Persons paid from contingencies;
4. Railway servants; However, they are entitled for All India LTC (once in four
years) by surrendering Railway Privilege Pass (PP) for that calendar year
w.e.f. 27.03.2018.
5. Members of the Armed Forces;
6. Local recruits in Indian Mission abroad; and
7. Persons eligible to any other form of travel concession available during leave
or otherwise.
7. The ‘Hometown’ concession is once in a period of two calendar years, while, the
‘Anywhere in India’/’Anyplace in India’/’All India LTC’ concession is once in a period of four
calendar years. If not utilized, the block gets automatically extended to the third/fifth year.
For example, the current Block-Year is 2022-25. These four Calendar Years are divided
into 2 segments, 2022-2023 and 2024-2025. The LTC period in 2022-2023 started from
01/01/2022 and is normally valid till 31/12/2023. However, it extends till 31/12/2024.
Hence, the LTC, either for Hometown or for Anywhere in India for the segment 2022-2023
can be availed of during 01/01/2022 to 31/12/2023. But it cannot be availed after
31/12/2023 (i.e. on 01/01/2024 onwards) and it will lapse.

8. Special provisions regarding certain categories of employees:

(1) In the case of persons appointed as direct recruit or in temporary capacity, the LTC
shall be admissible on completion of one year’s continuous service under the
Central Government. However, it is to be certified by the appropriate administrative
authority that the employee concerned is likely to continue to serve under the
Central government for a period of at least two years in the case of LTC to
hometown and at least four years in the case of LTC to any place in India to be
reckoned from the date of his joining the post under the Central Government.

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(2) In the case of officers appointed on contract basis, where the initial contract is for
one year but is extended, the total duration of the contract will be taken into account
for the purpose of leave travel concession.
(3) In the case of persons re-employed, immediately after retirement without any break,
the period of re-employed service will be treated as continuous with the previous
service for the purpose of leave travel concession and the concession allowed for
the re-employed period, provided that the leave travel concession would have been
admissible to the re-employed officer had he not retired but had continued as
serving officer.

9. Minimum Service: The LTC facility is admissible to all Government Servants who
have completed one year of continuous service on the date of journey. A period of
unauthorized absence due to participation in strike, etc., shall be deemed to cause break
in service, unless condoned by the appointing authority, while calculating the minimum
period of continuous service.

10. Hometown: Normally, the place of usual residence, i.e., permanent ancestral
home in respect of a Government servant. It can be a town, village or any place
declared as such by the Government servant and accepted by the Controlling Officer. The
declaration for hometown is to be made to the Controlling officer in respect of the
Government servant for T.A. claims, before expiry of six months from the date of entry into
service. No particular form of declaration has been prescribed. The initial declaration may
be accepted without any elaborate check. The declaration shall be kept on the service
book.

11. Change of Hometown: The declaration of hometown once made shall ordinarily be
treated as final. In exceptional circumstances, the Head of the Department, or if the
Government servant himself is the head of the Department, the Administrative Ministry,
may authorize a change in such declaration provided that such a change shall not be
made more than once during the service of a Government servant. The following
detailed check may be applied when a Government servant seeks a change of
hometown:-

 Whether the place declared by the Government servant is the one which
requires his physical presence at intervals for discharging various domestic
and social obligations, and if so, whether after his entry into service, the
Government servant had been visiting that place frequently.
 Whether the Government servant owns residential property in that place or
whether he is a member of a joint family having such property there.
 Whether his near relations are permanently residing in that place.
 Whether prior to this entry into Government service, the Government servant
had been living there for some years.

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12. The criterion as indicated at para (11) above shall be applied one after the other
only in case where the immediately preceding criterion is not satisfied.

(a) Where the property is owned in more than one place, the Government servant
may choose any one place, giving reasons for the choice, but the decision of the
controlling officer whether or not to accept such a place as the hometown of the
Government servant shall be final.

(b) Where the presence of near relations at a particular place is to be the

determining criterion for the acceptance of the declaration of ‘hometown’, the presence of
near relations should be a more or less of permanent nature.

(c) When HOMETOWN IS OUTSIDE INDIA- admissibility shall be up to and from

Railway Station or Port nearest to Government servants’ hometown.

(d) When BOTH HUSBAND AND WIFE ARE GOVERNMENT SERVANTS, they can
declare separate hometown independently.

13. Family: ‘Family’ has the same meaning as given in SR2 (8) for purposes of
T.A. on transfer and may include as under:

i. Wife or husband;
ii. Legitimate children (including children taken as wards by the Government servant
under the “Guardians and wards Act, 1890” provided such a ward is treated as a
member of the family and the Government servant, through a special will, has given
such a ward the same status as a natural-born child). Adopted child is legitimate if
under personal law of the Government servant adoption is legally recognized as
conferring it the status of a natural child. (no maximum age limit for children –
confirmed from DoPT)
iii. Not more than TWO surviving children. However, those who already have more
than two children prior to 20.10.97 and children born within one year of 20.10.1997
and where number of children exceeds two as a result of second child resulting in
multiple births will be allowed.
iv. Step children
v. Parents/Step parents
vi. Un-married minor brothers/sisters residing with and wholly dependent on
Government servant, provided their parents are either not alive or are themselves
wholly dependent on the Government servant.
vii. ONLY ONE WIFE. However, if a Government servant has two legally wedded wives
and the second marriage is with specific permission of the Government, the second
wife shall also be included in the definition of the “Family”.
viii. Major sons and married daughters (including widowed daughters), so long as
residing with and wholly dependent upon the Government servant.

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 ix. Children of divorcees, abandoned, separated from their husbands or widowed
sisters are NOT included in the term “Family”
x. Widowed sisters so long as residing with and wholly dependent on the Government
servant provided either father not alive or is himself wholly dependent on the
Government servant concerned.
xi. Married daughter only if she is dependant as divorced, abandoned or separated
from the husband. In this case she should be residing with the Government
servant.
xii. It is not necessary for family to reside with the GS so as to be eligible for the
concession. Full reimbursement as per entitlement shall be allowed for journeys on
LTC for family members from any place in India to Headquarters and back. When
journey is performed from Home Town, the LTC will be counted against ‘Home
town LTC’; otherwise against ‘All India LTC’
Note: Wholly dependent means whose income from all sources including Basic
Pension does not exceed Rs. 9000/- per month.

14. When husband and wife both are Government servants

 They can declare separate hometowns independently
 They can claim LTC for their respective families, viz., while the husband can
claim for his parents/minor brothers/sisters, the wife can avail for her
parents/minor brothers/sisters;
 The children can claim the concession as members of family of any one of the
parents in a particular block;
 The husband or wife who avails LTC as a member of the family of the spouse,
cannot claim independently for self.
 the spouse (availing LTC facility from his/her office) should not only furnish a
declaration stating that his/her spouse is not availing any LTC facility from his office
during the same period/station/place of visit but also certified by the office where the
husband/wife is working stating that he is not claiming any LTC facility from his office.
(DoPT OM No. 31011/8/B9- Estt. (A) dated 08/05/1990)

15. Government Servant and Family as independent units

 Travel together or separately
 Travel in different calendar years
 Travel to different places
 Return journey may be completed within six months from the date of
commencement of the journey. Can be relaxed by HOD.

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16. Concession for one way journey
The concession is admissible to the members of a Government servant’s family with
reference to the facts existing at the time of forward and return journeys independently.

A. Entitlement to re-imbursement in respect of the outward journey only

 The dependent son/daughter getting employment or getting married after
going to hometown or remaining there for prosecution of studies.
 The family having performed the journey to hometown have no intention of
completing the return journey from hometown, provided the Government
servant foregoes in writing the concession in respect of the return journey if
performed by the family members at a subsequent date.

B. Entitled to reimbursement in respect of the RETURN journey only

 A newly married husband/wife coming from hometown to headquarters station
or a husband/wife who has been living long at hometown and did not avail of the
leave travel concession in respect of the outward journey.
 A dependent son/daughter returning with parents or coming alone from
hometown where he/she has been prosecuting studies or living with
grandparents, etc.,
 A child who was previously below five years of age but has completed five at the
time of the return journey.
 A child legally adopted by a Government servant while staying in the hometown.

17. Block-Years: First Block to hometown –1956-57 (11-10-56). First Block to

anywhere in India – 1974-1977. Present 4 year block – 2022-2025.

18. Change of declared place of visit

Declared place of visit can be changed-

 Before commencement of the journey with the approval of competent authority.
 Not after commencement of journey.
 If established that change can be made before commencement of journey,
Ministry/Department or HOD can relax. Normally relaxed when circumstances
go beyond the control of the Government servant.

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 19. ENTITLEMENTS

PAY LEVEL IN PAY MATRIX ENTITLEMENTS

14 and above Business/Club Class by Air or AC – I Class by

Train
12 and 13 Economy Class by Air or AC – I Class by Train
9 to 11 Economy Class by Air or AC – II Class by Train
6 to 8 AC-II by Train
5 & Below First Class/AC III Tier/AC Chair Car by Train

20. ENTITLEMENTS OF TRAVEL BY SEA OR BY RIVER STEAMER

GRADE PAY OF THE ENTITLEMENTS

OFFICER
Rs. 5400/- and above Highest Class
Deluxe Class for A&N Islands/Lakshadweep Islands
Rs. 4200/- Rs. 4600/- and If there are two classes only, the lowest class
Rs. 4800/- Ist Class/’A’ Cabin A&N Islands/Lakshadweep
Islands
Rs. 2400/- and Rs. 2800/- If there are two classes only, the lowest class.
If there are three classes, the middle or second
class. If there are four classes, the third class.
Bunk Class for A&N Islands/Lakshadweep Islands
Below Rs. 2400/- The lowest class
Journey by air
i. DoPT OM dt. 29.8.2022: Government employees are to choose flight having the
Best Available Fare on their entitled travel class which is the Cheapest Fare
available, preferably for Non-stop flight in a given slot, mentioned below, at the
time of booking. They are to retain the print-out of the concerned webpage of
the ATAs having flight and fare details for the purpose of the settlement of the LTC
claims.
(a) On the day of travel in the desired 3 hours' slot of following time band - 00:00
hours to 03:00 hours, 03:00 hours to 06:00 hours, 06:00 hours to 09:00 hours,
09:00 hours to 12:00 hours, 12:00 hours to 15:00 hours, 15:00 hours to 18:00
hours, 18:00 hours to 21:00 hours, 21:00 hours to 24:00 hours.
(b) With provision of optimizing within a 10% price band, for convenience and
comfort.

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(c) Employees are encouraged to book flight tickets at least 21 days prior to
the intended date of travel on LTC, to avail the most competitive fares and
minimize burden on the exchequer.
(d) Employees are also 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 the
three ATAs have been directed to provide zero/nil cancellation charges. Till
then, cancellation charges are to be reimbursed for all cases where
cancellation was due to the circumstances/reasons beyond the control of
Government employee.
(e) While tickets may be arranged by the office through the travel agent,
employees are encouraged to make ticket booking digitally through the Self
Booking Tool/online booking website/portal of these 3 ATAs only. Employees
must register their official Government Email-Id with these three agencies to
book their air tickets digitally through above modes for travel by any airlines.
(f) In case of unavoidable circumstances, where the booking of ticket is done
from unauthorized travel agent/website, the Financial Advisors of the
Ministry/Department and Head of Department not below the rank of Joint
Secretary in subordinate/attached offices are authorized to grant relaxation.
(g) Government employees entitled for air travel, may apply for LTC advance
with the print-out of the concerned webpage of authorized travel agency
having suitable flight and fare details while tracking the fare of the flight under
the three hour time slot, as mentioned above, at least 30 days prior to the
intended date of journey.
(h) Government employees not entitled for air travel and wish to travel by air but
not under the Special Dispensation Scheme (NER, J&K, Ladakh and A&N in lieu
of a Home Town LTC), may apply for LTC advance with reference to Rail/Bus
fare.
(i) Those Government employees who are not entitled for air travel but who wish
to travel by air under the Special Dispensation Scheme, may apply for LTC
advance with reference to Rail/Bus fare from their Headquarters/place of posting
up to Kolkata/ 0uwahati/ Chennai/ Visakhapatnam / Delhi/Amritsar plus air fare
(indicated in print-out of the concerned webpage of authorized travel agency
having suitable flight and fare details) from the relevant railhead in Kolkata/
Guwahati/ Chennai/ Visakhapatnam/ Delhi/ Amritsar till the place of visit in North
East Region/Union Territory of Jammu & Kashmir/ Union Territory of Andaman
& Nicobar/Union Territory of Ladakh.
(j) 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 request for
advance and grant of advance, the difference in fare will be adjusted at the
time of settlement of LTC claim.

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 (j) In all cases wherein the non-entitled Government employees travel by air
under Special Dispensation Scheme directly from their Headquarters/place of
posting to the place of visit in NER/J&K/A&N/Ladakh, the Government
employees must take the print-out of the concerned webpage having flight and
fare details of the flight for relevant railhead viz. Kolkata/ Guwahati/ Delhi!
Amritsar/ Cherinai/ Vishakhapatnam to the place of visit viz. NER or UT of J&K
or UT of Ladakh or UT of A&N within the same time-slot where the direct flight
has been booked for the purpose of reimbursement. In case the flight tickets are
not available in the same slot, the print out of the details of the flights available
in the next slot may be retained.
(k) In such cases, the reimbursement will be restricted to the actual air fare for
the direct journey or the fare entitled under Special Dispensation Scheme,
whichever is less.
(l) Government employees not entitled for 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 ATAs mentioned above irrespective of
booking time limit. However, the reimbursement will be restricted to the actual
air fare or the entitled train/bus fare for the shortest route, whichever is less.
ii. No additional charges for issuing boarding passes at Airlines counters as the same
cannot be considered within the ‘tariff’ as provided under Rule 135 of Aircraft Rules,
1937 (MCA dt. 21.7.2022)
iii. Launching of GOI portal to facilitate Air Travel of Government Employees:
(DoE OM dt. 5.7.2022) (M/o P&NG letter dt. 10.6.2022)
M/s Balmer Lawrie and Co. Ltd. is a Public Sector Company under Ministry
of Petroleum and Natural Gas and is one of the three entities authorized by
Department of Expenditure for booking air tickets in respect of Central
Government Employees. To improve user convenience and the quality of
experience, the company has launched a dedicated portal for booking air
tickets, exclusively for Central Government employees. The URL and QR
code to access the portal is [Link]

iv. It is clarified that the air travel on Government account, both Domestic (including
LTC) and international travel can be made by private airlines. Tickets shall be
purchased only through the three authorized agents. (DoE OM dt. 16.2.2022)

v. Since children below the age of 5 years are not charged for rail journeys, no
reimbursement shall be made in respect of air journey performed by children, aged
less than 5 years, of the GSs who are not entitled to travel by air on LTC. This
provision shall not be applicable for the segment where the air journey has been
allowed to the non-entitled GSs and their families under the special dispensation
scheme, existent from time to time (DoPT OM dt. 16.5.2018)

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 vi. in view of the disinvestment of Air India, in all cases of air travel where the
Government of India bears the cost of air passage, air tickets shall be purchased
from the three Authorized Travel Agents viz. M/s Balmer Lawrie & Company Limited
(BLCL), ii) M/s Ashok Travels & Tours (ATT) ii) Indian Railways Catering and
Tourism Corporation Ltd. (IRCTC). The travel agents are expected to provide 10
the Govt. employees the 'Best available fare' on the date of booking on the basis
of tour programme as per their entitlement. These orders shall be effective from
01.01.2022 (DoE OM dated 31.12.2021)
vii. Reimbursement for tour packages operated by IRCTC including those involving air
travel is allowed.
viii. The Tour packages conducted by SPORTS (Society for Promotion of Nature
Tourism and Sports) to Lakshadweep islands on the ships owned and operated by
Lakshadweep administration shall be allowed for the purpose of LTC journey
subject to the condition that ONLY transportation charges shall be reimbursable for
the respective tour package. (DOPT OM dt. 11.10.2018).
ix. Relaxation of purchase of air tickets from authorized Travel Agents for the
purpose of LTC: Many cases pertaining to the period of 2010-13 were reported to
DoPT where Government employees had travelled on LTC by air to visit Jammu &
Kashmir (J&K) and North-East Region (NER) under the special dispensation
scheme after booking the tickets through private travel agents due to lack of
awareness of rules at that time. The claims of these Government servants were
initially settled by the administrative authorities. However, after few years when the
audit authorities noticed the lapses, objections were raised on these claims and
recoveries were ordered in such cases along with charging of penal interest. ln view
of the financial hardships caused to these individuals, huge demands were received
from Ministries/Departments and JCM for grant of one time relaxation in these
cases. DoPT has now decided to grant one time relaxation to such Government
employees who had availed LTC by air to visit J&K and NER during the period of
January 2010 - June 2014 and booked the tickets through travel agents other than
'M/s Balmer Lawrie & company', 'M/s Ashok travels & Tours' and 'lRCTC', due to
lack of awareness of rules. Such relaxation can be granted with the concurrence of
Financial Advisor of the concerned Ministry/Department. (DoPT OM dt. 19.2.2020)
21. Special provisions
Government servants who are deputed to N.E. Region, Lakshadweep and A. & N.
Islands and who leave their family behind at the old duty station or another selected place
of residence and who have not availed transfer T.A for the family will have the following
options:-
 Avail L.T.C to hometown once in two years as per normal rules;

 Avail LTC for himself once a year from his Headquarters to hometown or the
place where his family resides and in addition the family (limited to spouse and

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 two dependent children) may avail LTC to visit the Government servant at the
station of his posting once a year from the place where they reside.

 Officers and their families, i.e., spouse and two dependent children (upto 18 years
for boys and 24 years for girls) can perform the LTC journey by air as below:
OFFICERS POSTED IN BETWEEN STATIONS
(i) N.E. Region Imphal/Silchar/Agartala/Aizwal/Lilabari & Kolkata
(ii) A&N Islands, Port Blair and Kolkata; Madras, Kavratti and
Lakshadweep Cochin

22. ENTITLEMENTS FOR JOURNEY BY ROAD

GRADE PAY OF THE OFFICER ENTITLEMENT

Rs, 4200/- and above Actual fare by air-conditioned bus;
Below Rs 4,200/- Actual fare by Deluxe/Ordinary bus.

23. LTC facility for an escort accompanying single disabled Government Servant will be
admissible, subject to the following conditions: (DoPT OM dt. 9.7.1991)

 Prior approval of the Head of the Department concerned is obtained on each

occasion.
 The nature of physical disability of the Government servant is such as to
necessitate an escort for the journey. In case of doubt, the decision of the Head
of the Department will be final.
 The physically disabled Government servant does not have adult family
members.
 The government servant and the escort avail of the concession if any, in the
rail/bus fare as might be extended by Railways/State railways authorities in such
cases.
 Any other person who is entitled to LTC does not accompany the disabled
Government servant on the journey
 Use of own car/taxi allowed in case of PH govt servant or his dependent subject
to furnishing of :
- medical certificate
- undertaking journey not feasible
Claim will be restricted to entitled class

24. Every year LTC to hometown admissible to un-married Government servants also,
subject to the conditions that :
 Family wholly dependent living in hometown.

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  This concession will be in lieu of all other LTC facilities admissible to the
Government servant himself and the parents, sisters, minor brothers.

25. LTC facilities for FRESH RECRUITS w.e.f. 23.09.2008:
FOR FIRST 2 BLOCKS AFTER JOINING FOR THE FIRST TIME:
(a) can travel to Hometown along with families on 3 occasions in a Block of 4 years
(b) can travel to A
th
nywhere in India on the 4 occasion.
(c) can avail LTC facilities even if he changed job within Government during the first
eight years.
(d) fresh recruits are allowed one additional conversion of Home Town LTC to travel by
air to any place in Union Territory of Jammu & Kashmir in each block of four years,
i.e. in total 4 times in initial 8 years after being eligible for LTC (twice in each block
of four years) (DoPT OM dt. 17.3.2020)

26. LTC by air in winter only - Government servants posted in Ladakh Region
 This facility is allowed due to remoteness, snowfall and road blocks
between 15th November to 15th March.
 Between Leh – Srinagar/Jammu/Chandigarh (remaining journey from and
to Srinagar/Jammu/Chandigarh shall be performed by the entitled class).
 Restricted to spouse and boy- 18 years and girl – 24 years.

27. LTC can be combined with tour or transfer as well as during training/study leave.

(a) If headquarter is changed during period of training

Self and family: Station of training and the hometown

(b) If headquarter is not changed during period of training

Self: Station of training to hometown and back either to the same

Station or headquarters for the journeys actually performed.
Family: Headquarter and hometown only.

(c) For Training Abroad

Self: If the Government servant had undertaken journey form

headquarter (from which he proceeded for training abroad) or
headquarter declared under SR-59 to the Home town and back.

Family: Headquarter from which Government servant proceeded on

training will be treated as the starting point for the onward
journey

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28. Advance
Up to 90 per cent of the probable amount of reimbursement can be granted;
 If family travels separately – advance may be drawn separately for them.
 Advance may be drawn for both onward and return journeys provided leave
does not exceed 90 days as also anticipated stay of family.
 If this limit exceeds – advance for onward journey only.
 If the limit (90 days) exceeds AFTER THE ADVANCE HAD ALREADY BEEN
DRAWN – one half of the advance should be refunded to Government forthwith.
 For advance to temporary Government servants- surety of a permanent
Government servant may be obtained.
 Advance may be sanctioned by the Head of office.
 Advance may be refunded IN FULL AND NOT IN INSTALMENTS if journey is
not commenced within 90 days.
 Advance can be drawn in advance, but in all cases tickets must be shown within
10 days.
 If conditions of advance are not complied with – Head of Office may charge
penal interest, at the rate of two per cent above the rate of interest for GPF.

29. Income Tax Act- LTC: In computing the total income of a previous year of any
person, any income falling within LTC shall not be included. (leave encashment is taxable
LTC fare is NOT taxable)
30. CLAIM:
 When Government servant and family performed journeys separately- can
present separate claims- claims should be for both outward and inward
journeys.
 For entitlement, family must do return journey within six months from the date of
commencement of outward journey. This can be relaxed by HOD.
 Special supplementary charge levied by the Railways for super fast express
trains in reserved accommodation is reimbursable.
 Extra cost on account of reservation charges through Internet shall be borne by
the Government.

31. FORFEITURE OF CLAIM

 In case no advance is drawn, claim must be submitted within three months
of the date of completion of return journey.
 In case advance is drawn, the bill must be submitted within one month of
the date of completion of return journey.
 If that is not done- entire advance returned in lump sum as if no advance was
drawn.

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32. DISCIPLINARY ACTION FOR FRAUDULENT CLAIMS

A. If disciplinary authority decides to initiate disciplinary proceedings, such officials

cannot claim LTC till finalization of the disciplinary proceedings. If inflicted with penalty
under CCS (CCA) rules 1965:
(a) Such official shall not be allowed next two sets in addition to the sets
withhold during pendency of proceedings.
(b) Controlling authority can disallow even more than two sets – reasons to be
recorded in writing.
B. If exonerated, Government Servant will be allowed the withheld sets. However, he
must avail of all sets before superannuation.

C. LTC Not admissible to a Government servant under suspension; however, his

family can avail the concession. LTC is also not admissible to a Government servant
who proceeds on leave but resigns his post without returning to duty.

33. ENCASHMENT OF LEAVE ON LTC:

 Encashment of 10 days EL is permissible in each occasion while taking LTC
 No effect on encashment of EL on retirement
 Maximum number of EL could be encashed for LTC is restricted to 60 in the entire
service
 At least 30 days EL is to remain with the Government Servant, after encashment.
 Leave Encashment of EL can be availed, even if LTC is proposed to be taken on
any other kinds of Leave other than EL.
 Both husband and wife are entitled for encashment of EL from their respective
employers.
 Leave encashment is permissible even if the family is travelling alone and the Govt.
servant not travelling with them.
34. Timelines for processing of LTC claims (DoPT OM dt. 18.2.2016)
The following time-limits shall be followed while processing the LTC applications/claims of the
Government servants;
S No Course of Action Time limit
1. Leave Sanction 5 working day + 3 working days*
2. Sanction of LTC advance/Leave 5 working day + 3 working days*
encashment
3. verification of LTC claim after the 10 working days + 3 working days*
LTC bill is submitted
4. Time taken by DDO 5 working days + 3 working days*
5. Time taken by PAO 5 working days + 3 working days*

*Additional 3 days transit-time may be allowed in cases where the place of posting of the
Government employees is away from their Headquarters, The Government employee may proceed
on LTC after action on [Link].I.

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Guidelines on LTC (DoPT OM dt. 18.2.2016)
Whenever a Government servant applies for LTC, he/she should be provided with a copy of the
guidelines which needs to be followed while availing LTC.

Guidelines

1. Please ensure that you have applied for leave and submitted the self-certification form to your
Administration before the LTC journey is undertaken.
2. Please check your eligibility before applying for LTC. LTC to Home Town can be availed once
in a block of two years and LTC to Any Place in India may be availed once in a four year block. If
not availed during these blocks, the LTC may also be availed in the first year of the following
block.
3. Please note that the current two year block is 2022-23 and the current four year block is
2022-2025
4. In case of fresh recruits, LTC to Home Town is allowed on three occasions in a block of four
years and to any place in India on the fourth occasion. This facility is available to the fresh recruits
only for the first two blocks of four years applicable after joining the Government service for the
first time. (For details, please refer to DoPT's O.M. No. 3101 I /7/2013-Estt.(A-IV) dated
26.09.2014 available on `[Link]' `OMs & Orders'<< 'Frequently Asked Questions
(FAQs) on LTC entitlements of a Fresh Recruit')
5. A Fresh recruit may at his option choose to avail LTC under the normal LTC rules as applicable
to other Government employees. In this case he/she will not be allowed to avail other LTCs as
admissible to the fresh recruits in that block of four years.
6. The retiring Government employees are eligible to avail LTC as per their entitlement provided
that the return journey is performed before their date of retirement. LTC is not allowed after
retirement.
7. The Journeys on LTC are to be undertaken in the entitled class of the Government servant in
public/Government mode of transport.
8. Travel by private modes of transport is not allowed on LTC, however, wherever a public
transport is not available, assistance shall be allowed for the private transport subject to the
certification from an Appropriate Authority that no other public/Government mode of transport is
available for that particular stretch of journey and these modes operate on a regular basis from point
to point with the specific approval of the State Governments/Transport authorities concerned and
are authorised to ply as public carriers.
9. If a Government servant travels on LTC upto the nearest airport/ railway station by authorized
mode of transport and chooses to complete rest of the journey to the declared place of visit by 'own
arrangement' (such as personal vehicle or private taxi etc.), while the public transport system is
already available in that part, then he may be allowed the fare reimbursement till the last point
where he has travelled by the authorised mode of transport. This will be subject to the undertaking
from the Government employee that he has actually travelled to the declared place of visit and is
not claiming the fare reimbursement for the part of journey performed by the private
owned/operated vehicle.
10. Government servant may apply for advance for himself and/or his family members sixty five
days before the proposed date of the outward journey and he/she is required to produce the tickets
within ten days of the drawal of advance, irrespective of the date of commencement of the journey.

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11. Reimbursement under LTC scheme does not cover incidental expenses and expenditure
incurred on local journeys. Reimbursement for expenses of journey is allowed only on the basis of a
point to point journey on a through ticket over the shortest direct route.
12. The time limit for submission of LTC claim is :
• Within three months of completion of return journey, if no advance is drawn;
• Within one month of completion of return journey, if advance is drawn.
12A. claims of LTC be adjusted in case of delayed submission
AdministrativeMinistry/Department concerned can admit the claims in relaxation of the provisions
subject to the following time limits without reference to DoPT:
(a) Where no advance is taken, LTC Bill submitted within a period not exceeding six months;
(b) Where advance has been drawn, claim for reimbursement submitted within a period of three
months after the completion of return journey (provided the Govt. servant refunds the entire
advance within 45 days after the completion of the return journey)
13. Government employees entitled to travel by air are required to travel by Air India only in
Economy Class at LTC-80 fare or less unless permitted to do so by any general or specific
provision.
14. Government employees not entitled to travel by air may travel by any airline, however,
reimbursement in such cases shall be restricted to the fare of their entitled class of train/transport or
actual expense, whichever is less.
15. In all cases whenever a Govt. servant claims LTC by air, he/she is required to book the air
tickets either directly through the airlines or through the approved travel agencies viz: M/s Balmer
Lawrie & Co. Ltd/ M/s Ashok Tours & Travels Ltd/IRCTC. Booking of tickets through any other
agency is not permissible.
16. Travel on tour packages is not allowed, except in the case of tours conducted by Indian Tourism
Development Corporation (ITDC), State Tourism Development Corporation (STDC) and Indian
Railway Catering and Tourism Corporation (IRCTC). In such cases, only the fare component shall
be reimbursable provided ITDC/STDC/IRCTC separately indicate the fare component and certify
that the journey was actually performed by the Government servant and his family members for
which he/she is claiming the Leave Travel Concession.
17. Please ensure that your LTC claim is as per the instructions to avoid rejection of your claim.

35. Special relaxation to visit NER, A&N and J&K

i. A Scheme allowing GSs to travel by air to North-East Region (NER), Jammu and
Kashmir (J&K) and Andaman & Nicobar Islands (A&N) is extended for a further
period of two years, with effect from 26th September, 2022 to 25th September,
2024.(DoPT OM dt. 11.10.2022)
ii. This facility of air journey, by any airlines subject to maximum fare limit of LTC-80,
to non-entitled GSs is extended in lieu of a Home Town LTC in a four year block, in
the following sectors;
a. Between Kolkata/Guwahati and any place in NER
b. Between Kolkata/Chennai/Visakhapatnam and Port Blair
c. Between Delhi/Amritsar and any place in J&K

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 iii. Journey for these non-entitled employees from their Headquarters up to
Kolkatta/Guwahati/Chennai/Visakhapatnam/Delhi/Amritsar shall be undertaken as
per their entitlement
iv. Those whose Home Town & Hqrs/place of posting is the same, are NOT allowed
the conversion.
v. Fresh recruits are allowed conversion of one of the three Home Town LTCs in a
block of four years, applicable to them. A person who has joined service for the first
time is treated as a fresh recruit for the first eight years. The dependent parents of
fresh recruits can not avail LTC for the journey from HomeTown to Headquarters
and back.
vi. Air tickets are to be purchased directly from the airlines (booking counters, website
of airlines) or by utilizing the service of Authorized Travel Agents viz. ‘M/s Balmer
Lawrie & Company’, M/s Ashok Travels & Tours and ‘IRCTC’. Booking of tickets
through other agencies is NOT permitted.
vii. Unmarried GSs, who are eligible for LTC to visit home town may avail the facility of
converting one occasion of home town LTC in a block of four years to travel to
NER, A&N or J&K under the special dispensation scheme.
viii. All the Ministries/Departments are advised to bring it to the notice of all their
employees that any misuse of LTC will be viewed seriously and the employees will
be liable for appropriate action under the rules. In order to keep a check on any kind
of misuse of LTC, Ministries/Departments are advised to randomly get some of the
air tickets submitted by the officials verified from the airlines concerned with regard
to the actual cost of air travel vis-a-vis the cost indicated on the air tickets submitted
by the officials.
36. ‘Emergency Passage Concession’ to civilian Central Government servants
posted in North-Eastern Region, Union Territory of Ladakh, Andaman & Nicobar
lslands and Lakshadweep groups of lslands (DoPT OM dt. 28.2.2020)
i. Civilian Central Government servants posted in North-Eastern Region, Union
Territory of Ladakh, Andaman & Nicobar lslands and Lakshadweep groups of
lslands, who leave their family behind at the old headquarters or another selected
place of residence shall be allowed 'Emergency Passage Concession" on two
additional occasions during their entire service career to enable the Government
employees and/or their families [restricted only to spouse and dependent children to
travel either to the Home Town or the station of posting in an emergency.
ii. "Emergency Passage Concession" can be availed by Government employees
posted in North-East Region, Andaman & Nicobar lslands, Lakshadweep lslands
and Union Territory of Ladakh to visit any one of the destinations, i.e. Home Town
or any selected place of residence of the family declared by them for the duration of
their posting/transfer to these regions

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37. Special Cash package in lieu of LTC fare during 2018-21 (DoPT OM dt. 12.10.2020)
In view of Covid-19 pandemic and resultant nationwide lockdown as well as disruption of
transport and hospitality sector, as also with a view to compensate and incentivise
consumption by Central Government employees thereby giving a boost to
consumption expenditure, it has been decided that cash equivalent of LTC, comprising
Leave Encashment and LTC fare of the entitled LTC may be paid by way of
reimbursement, if an employee opts for this in lieu of one unutilized LTC in the Block of
2018-21. In lieu of one LTC during 2018-21, employees will receive cash payment. There
will be full payment on leave encashment and fare will be paid as per three slabs
depending upon the class of entitlement.
Further, there will be no tax on LTC fare payment. TDS is applicable in case of
leave encashment. An employee opting for this scheme will have to buy goods and
services worth three times the fare and one time leave encashment, and do so before
March 31, 2021. The money is to be spent on goods attracting GST of 12% or more and
only digital payments will be allowed. Also, employees will have to provide GST invoice.
In order to avail this package an employee should opt for both leave
encashment and LTC fare. Advance can also be taken (100% of leave encashment and
50% of deemed fare) and settled on or before 31st March, 2021. The invoices of goods
and services purchased may be in the name of spouse or any family member who are
eligible for LTC fare.
An individual need not take leave nor undertake any travel for this purpose. This
can be availed without taking any leave. Newly joined GSs may use any one of the LTC
available in a Block year. Multiple bills are accepted. The purchase should have been
done from the date of issue of the OM till the end of the current financial year. There is no
prescribed format. A simple application conveying the desire for availing the scheme will
do. An employee can avail the scheme in partial. Procurement from e-commerce platform
is also permissible provided the relevant invoice/details are submitted.
If both husband and wife are working in the Central Government, if one is availing
LTC cash voucher for self and spouse and also taking LTC leave encashment, then the
spouse can also avail LTC leave encashment separately. A child less than 5 year old age
is not eligible for rail fare however, he can be counted as a dependent for this scheme.
Payment of premium of existing insurance policies are not covered under this
policy. The special package envisages only those purchases of goods and services with
GST of 12% and above made during the period between 12.10.2020 and 31.03.2021.
Payment of premium for insurance policies purchased during the above specified period is
eligible for reimbursement under the scheme. In case of purchases of goods like cars,
employees can submit self-attested photocopy of bills instead of original bills as proof for
availing the benefit under the scheme. In case employees who are due to superannuate
before March 31, 2021, should submit and settle their vouchers and bills before the date of
their superannuation to avail the scheme.

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DoPT OM dt. 31.3.2021: Keeping in view of practical difficulties in submission of
bills/claims for purchases made particularly in late hours of 31st March, 2021 (including on-
line purchases), it is clarified that submission of bills/claims may be entertained and settled
by Ministries/Departments not later than 30th April 2021. However, it is reiterated that the
payment for the purchases should be made not later than the due date i.e. 31st March,
2021.
DoE Om dt. 6.7.2021: In view of the situation existing due to COVID-19 and difficulties in
settling the claims/bills, it has been decided that Ministries/Departments may consider
settlement of those claims/purchases made on or before 31.3.2021 beyond the due date
i.e., 31.5.2021.
38. Reimbursement of cancellation/reschedule charges for air/train tickets booked for the purpose of
LTC and relaxation of LTC advance due to COVID-19 pandemic (DoPT OM dt. 7.1.2021 & 5.2.2021)
(i) Ministries/Departments are delegated the power to reimburse the cancellation/
reschedule charges of air/train tickets, as a one-time relaxation, to such Government
servants who had booked advance air/train tickets for the purpose of LTC journey during
the Lockdown period from 24th March, 2020 to 31st May, 2020 but were not able to
perform the journey due to cancellation/rescheduling of flights/trains during that period.
Such government servants seeking reimbursement of cancellation! reschedule charges
shall be required to produce the receipt of cancellation/re-schedule charges incurred by
them. DoPT OM dt. 23.11.2021 - The above mentioned matter has been reviewed in
consultation with the Department of Expenditure and it has been decided to allow the
relaxation, as provided in para 3(i) of OM dated 07.01.2021, w.e.f. 21.03.2020 to
31.05.2020 in lieu of 24.03.2020 to 31.05.2020, for reimbursement of
cancellation/rescheduling charges of air/train tickets for LTC journeys.
(ii) In cases where the airlines have kept the refund amount in 'Credit Shell', Ministries
/Departments may extend the period of repayment of LTC advance taken by the
Government servant for LTC journey scheduled during the lockdown period(March-May,
2020), till 28.02.2021 or till such time the amount in 'Credit Shell' is utilised by the
Government servant to perform LTC journey, whichever is earlier. Also, penal interest
may not be charged on LTC advance amount taken by the Government servant on LTC
journey scheduled during the lockdown period. DoPT OM dt. 23.11.2021 - In this regard, it
has been decided to extend the period of repayment of LTC advance taken by such
Government servants till 30.11.2021, instead of 28.02.2021 or till such time the amount
placed in 'credit shell' is utilised by the Government servant to perform LTC journey,
whichever is earlier.
(iii) In cases where the Government servants have drawn LTC advance as well as leave
encashment so as to perform the LTC journey, but could not perform journey during the lockdown
period and now intend to opt for Special Cash Package Scheme in lieu of LTC in accordance with
Department of Expenditure's OM No. 12(2)/[Link](A) dated 12.10.2020, they are also allowed to
avail the facility of the Scheme. The LTC advance and leave encashment which have remained

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unsettled due to non-performance of the journey, may be adjusted as per the provisions of the
Special Cash Package Scheme.
(iv) it is clarified that the employees who were eligible to perform LTC journey in 2020 as per LTC
Rules, but could not perform the LTC journey during the lockdown period (March-May, 2020) and
whose refund amount has been kept in 'Credit Shell' by the airlines, are allowed to perform their
LTC journey till 28.02.2021, and such LTC shall be counted against the block year applied for. This
shall also apply in cases of fresh recruits who are entitled to LTC every year for the initial block of
eight years.
39. Fulfilment of procedural requirements (DoPT OM dt. 4.2.2021)
As per DoPT’s O.M. dated 09.02.2017 where a Government servant travels on LTC upto the
nearest airport/railway station/bus terminal by authorized mode of transport and undertakes rest of
the journey to the declared place of visit by private transport/ own arrangement (such as personal
vehicle or private taxi etc.) (in case, there is no public transport available in a particular stretch of
journey, the Government servant is reimbursed
as per his entitlement for journey on transfer for a maximum limit of 100 Kms covered by the
private/personal transport based on a self-certification from the Government servant. Beyond this,
the expenditure shall be borne by the Government servant. Following clarifications are issued by
DoPT vide its OM dt. 4.2.2021;
i. It is clarified that the 100 Kms limit as prescribed in DoPT's O.M. No. dated 09.02.2017 is to
be seen from one side. Hence, for the to and fro journey, the fare reimbursement shall be
provided for a total of 200 Kms (100 Kms each side).
ii. In cases where members of the family avail LTC separately, they shall also be eligible for
reimbursement of taxi fare/ private transport separately.

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