Leave Travel Allowance (LTA) is not included in taxable income of an employee upto certain limits and conditions. 
 
The LTA tax break can only be claimed from the travel within India. No other expenses other than the actual expenses incurred on air, rail and bus fares are the areas where one can claim the non-taxable reimbursement.
 
The reimbursement is not available every year. It is only available in a block of two years and current period is calendar year 2014-17.
 
Some of the ways how you can claim your LTA amount for which tax break are:
 
Air travel 
If you are travelling on the economy class fare of the national carrier by the shortest route then you are eligible to claim the LTA.
 
Multi-destination journey 
If a person is travelling to different places in a single trip then the LTA tax break is limited what is admissible for the journey from the place of origin to the farthest point reached by the shortest route as reported by ET.
 
Carry over 
An employee can carry one journey over to the next block if he/ she did not avail the LTA for one or two permitted journeys in a particular block of 4 years.
 
In order to avail the LTA Tax break, an employee has to furnish all the travel evidence to the employer.
 
In case the employee do not travel or submit any travel related documents, the LTA amount gets paid to the employee after deducting tax.