Understanding LTA Claim Rules and Leave Requirements for Tax Exemption

Regarding LTA claim:

Please clarify the doubt: Whether there is any rule or law which states that an employee should take a minimum specific number of days off to claim LTA. If yes, please provide a reference. If no, can an employee claim the LTA amount by submitting bills for just one day of leave?

I need to discuss this point with the department personnel, so your suggestion will definitely help me.

Regards, Hrushikesh Muddebihalkar

Minimum 6 days of PL/EL are required to avail LTA for IT exemption. Some companies allow employees to avail LTA without taking leave if they opt for it as taxable income.

Regards, R. Ponraj