LTA And Salary Structure

Respected Seniors ,
I want to know about LTA (Leave Travel Allowance ) .
And when it is applicable ?
It is compulsory to show LTA in salary calculation ? if Yes then please give an example in excel sheet calculation using the amount of 22,500 Rs.
if possible make an salary structure of this amount please .

Dear Ms. Bhavyachawda,
Usually, LTA is eligible to an employee after completion of the stipulated probation period. It is not out of urge that the LTA should be included in the salary structure. Basically, the one whos salary falls in the taxable bracket can be using the facility of LTA.
LTA can be used only after completion of 1 year as the EL's will be credited during the year and the leaves for LTA is 6 days (minimum). If the employee has resigned and he has his LTA eligibility, his due amount is given in his F&F.