"Have you been planning a family vacation and thinking about how to avail of Leave Travel Allowance? Not to worry, we are here to tell you all about Leave Travel Allowance. Not only what it is but also how it can be easily claimed.
Leave Travel Allowance (LTA) is an allowance that is provided to an employee for personal outstation travel. The allowance can only be used for traveling within India and not outside. It is a great way for you to lower your tax liability.
You can claim two journeys in four years. The exemption is only applicable to the employee..."
https://www.cheggindia.com/earn-online/leave-travel-allowance-tax-exempt...