Section mapper · Allowances and exempt receipts
Section 10(5) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Leave travel concession (LTA) from your employer.
- Was
s.10(5), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule III (Table: Sl. No. 8), Income-tax Act, 2025- In force from
What changed
Moved out of the section and into a schedule. Section 11 is the general "incomes not included in total income" provision; the LTA rule itself now sits in Schedule III.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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