Understanding LTC Travel Reimbursement: How Is Your Route and Fare Calculated?

If a person has traveled from Delhi to Manali and has an LTC Certificate from an authorized travel agency mentioning all details of the road travel done and costs incurred, how is the calculation done? Is it based on the LTC Certificate or the shortest route calculated from your first destination to the last, converting the distance into the First Class A/C Mail fare express?

Thank you.

No need. He has traveled from Delhi to Manali by bus, but he has not taken a circuitous route. I believe it is a direct bus service between Delhi and Manali. Public transport fares are considered for LTA tax exemption.