The leave travel concession exemption is available to
AIndian citizens only
Bgovernment employees only
Cnon citizens only
Dcitizens and non citizens alike
Answer & Solution
Correct answer: D. citizens and non citizens alike
1. The benefit is defined by employment, not by nationality.
2. It is available to individuals, citizens as well as non citizens.
3. It covers travel for the individual and for the family.
4. Family here means spouse and children, and dependent parents, brothers and sisters.
5. The exemption itself is available only to those shifting out of the default regime.
_Source: ICAI Income Tax Law, Ch3 'Heads of Income', Unit 1 'Salaries', section 1.3_
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