Travel Update 2026
LTC BLOCK YEAR 2026-2029
(Grace Period, Fresh Recruits & Tax Trap)
(Planning travel in 2026? Read this first.)
⚡ Quick Answer: Which Block Applies?
For Regular Employees: The new 4-Year Block 2026-2029 started on Jan 1, 2026.
Grace Period: If you did not avail LTC in the 2024-25 sub-block, you can carry it forward and use it in 2026 (must complete the journey by Dec 31, 2026).
⚠️ Tax Alert: Under the New Tax Regime, LTC Ticket Fare Reimbursement is NOT tax-exempt. The entire amount will be added to your taxable salary.
📢 Share this Update:
The Leave Travel Concession (LTC) cycle resets every 4 years. The previous block (2022-25) has ended, and the new block (2026-29) is now active. However, rules differ significantly for “Fresh Recruits” (less than 8 years service) versus “Regular Employees.”
1. Regular Block Year (2026-2029)
For employees with 8+ years of service, the entitlement follows the standard 4-year cycle.
| Year | Entitlement |
|---|---|
| 2026-2027 (Sub-Block 1) | Eligible for 1 Home Town LTC (or conversion to NER/J&K/A&N). |
| 2028-2029 (Sub-Block 2) | Eligible for 1 Anywhere in India LTC. |
| Grace Period (Carryover) | If you missed LTC in 2024-25, you can use it in 2026. |
2. The Fresh Recruit Rule (First 8 Years)
If you joined service recently, the standard block year DOES NOT apply to you. You follow a special 8-year cycle starting from your joining date.
Entitlement Pattern:
- Years 1, 2, 3: Home Town Only.
- Year 4: Anywhere in India.
- Years 5, 6, 7: Home Town Only.
- Year 8: Anywhere in India.
*Note: Fresh Recruits generally do NOT get the “Grace Period” facility as their entitlement is yearly.
3. The Booking & Tax Trap (Critical)
❌ Booking Rejection
Rule: Air tickets MUST be booked only via authorized agents:
- Balmer Lawrie
- Ashok Travels
- IRCTC
Risk: Booking via MakeMyTrip, Paytm, or airline website directly = Zero Reimbursement.
⚠️ New Tax Regime
Rule: LTC Ticket Fare exemption is available ONLY in the Old Tax Regime.
Risk: If you opted for New Regime, your reimbursed ticket amount is treated as Taxable Income.
📥
Official Reference (DoPT):
🧮 LEAVE ENCASHMENT CHECK:
❓ LTC Common Questions
Can I go to Andaman in Home Town LTC?
Yes. Under the “Special Dispensation Scheme” (valid till Sep 2026), you can convert your Home Town LTC to visit NER, J&K, Ladakh, or A&N Islands.
Can I take a private taxi?
No. Reimbursement for private taxis/own cars is generally not allowed (unless between places not connected by public transport). You will only get public transport rates.
🇮🇳 हिंदी में सारांश (Summary in Hindi)
नया LTC Block (2026-29) शुरू
नया 4 साल का LTC ब्लॉक 1 जनवरी 2026 से शुरू हो गया है। अगर आपने 2024-25 में LTC नहीं लिया था, तो आप उसे Grace Period के तहत 2026 में इस्तेमाल कर सकते हैं।
- ✈️ बुकिंग नियम (Booking Rule): हवाई टिकट सिर्फ तीन Authorized Agents (Balmer Lawrie, Ashoka, IRCTC) से ही बुक करें। MakeMyTrip या Paytm से बुक किया तो पैसा वापस नहीं मिलेगा।
- ⚠️ टैक्स का झटका (New Regime Trap): अगर आपने “New Tax Regime” चुनी है, तो LTC के पैसे पर Tax Exemption नहीं मिलेगी। वह आपकी इनकम में जुड़ जाएगा।
- 🆕 नए कर्मचारी (Fresh Recruits): जिनकी नौकरी 8 साल से कम है, उनके लिए नियम अलग हैं (हर साल होमटाउन)।
Verified By: Central Pay Analyst
Context: Block Year 2026-29
✓ Updated Jan 2026