Leave Travel Concession (LTC) remains one of the most valuable benefits for central government employees in India. This comprehensive guide covers the LTC Master Circular 2025, including block years, eligibility rules, claiming procedures, and answers to the most frequently asked questions.
Table of Contents
- What is LTC?
- LTC Block Years 2025
- Official LTC Master Circular References
- LTC Eligibility Criteria
- Types of LTC
- Step-by-Step LTC Claiming Guide
- LTC Calculation Tables
- Frequently Asked Questions (FAQ)
- Important DoPT Circulars
What is LTC? (Leave Travel Concession)
Leave Travel Concession (LTC) is a travel benefit provided to central government employees and their families for travel within India. Under this scheme, the government reimburses travel expenses based on entitled class of travel and actual journey undertaken.
Key Features of LTC:
- Available to all permanent central government employees
- Covers travel expenses for self, spouse, and dependent children
- Two types: Home Town LTC and Anywhere in India LTC
- Reimbursement based on shortest route and entitled class
- Must be availed within the specified block years
LTC Block Years 2025
The Government of India operates LTC on a block year system. Each block consists of 4 years, and employees can avail LTC twice during this period.
Current LTC Block (2022-2025):
- Block Period: 2022, 2023, 2024, 2025
- First LTC: Home Town (or Anywhere in India)
- Second LTC: Anywhere in India
Next LTC Block (2026-2029):
- Block Period: 2026, 2027, 2028, 2029
- First LTC: Home Town (or Anywhere in India)
- Second LTC: Anywhere in India
Important Note: One LTC must be for Home Town, while the other can be to anywhere in India. However, employees can choose Anywhere in India for both journeys if they wish.
Official LTC Master Circular References (DoPT)
The Department of Personnel & Training (DoPT) has issued several important circulars governing LTC rules and procedures:
Key Official Circulars:
- OM No. 31011/3/2018-Estt (A-IV) dated 31.07.2018 – LTC Block Years 2018-2021 and 2022-2025
- OM No. 31011/2/2021-Estt (A-IV) dated 12.03.2021 – LTC Cash Voucher Scheme (Special Dispensation)
- OM No. 31011/1/2015-Estt (A-IV) dated 23.10.2015 – Revised LTC Rules as per 7th CPC recommendations
- OM No. 31011/4/2013-Estt (A-IV) dated 16.09.2013 – Extension of travel facilities to divyang family members
- OM No. 31011/1/2018-Estt (A-IV) dated 13.02.2019 – LTC for parents and dependent siblings
Official DoPT Website for LTC Circulars: https://dopt.gov.in/
Recent Updates in 2025:
- Extension of current LTC block until completion
- Simplified documentation requirements
- Digital submission of LTC claims through online portals
- Increased transparency in claim processing
LTC Eligibility Criteria
Who Can Avail LTC?
All permanent central government employees are eligible for LTC. The following persons can accompany the employee:
Eligible Family Members:
- Spouse
- Children (dependent)
- Wholly dependent parents
- Wholly dependent minor brothers and sisters
- Wholly dependent divyang children (without age limit)
Conditions for Eligibility:
- Employee must be in service
- Leave must be sanctioned for the LTC journey
- Journey must be actually undertaken
- Claims must be submitted within prescribed time limits
- Employee must not have availed LTC twice in the same block
Who is NOT Eligible?
Consultants
Contract employees
Daily wage workers
Temporary employees
Types of LTC
1. Home Town LTC
Home Town LTC allows employees to travel to their declared home town. The home town is typically the place where the employee or their spouse has permanent roots.
Key Points:
- Must be declared at the time of joining service
- Can be changed only once during entire service period
- Reimbursement based on shortest rail/road route
- No need to prove actual stay at home town
2. Anywhere in India LTC
Employees can travel to any destination within India under this category.
Key Points:
- Valid for any place within geographical boundaries of India
- Popular destinations: Kashmir, Kerala, Goa, Northeast states, hill stations
- Requires proof of visit (hotel bills, entry tickets to monuments)
- Reimbursement limited to entitled class and shortest route
3. LTC-80 (Special Dispensation)
In special circumstances, the government may announce LTC cash voucher schemes where employees can opt for cash payment instead of actual travel.
Step-by-Step LTC Claiming Guide
Step 1: Pre-Travel Planning
- Check Eligibility: Verify you haven’t exhausted LTC quota for current block
- Declare Destination: Decide between Home Town or Anywhere in India
- Apply for Leave: Submit leave application for travel period
- Get LTC Advance: Apply for 90% advance if required
Step 2: Apply for LTC
Documents Required:
- LTC application form (as per departmental format)
- Leave sanction order
- Details of family members traveling
- Advance requisition form (if advance needed)
Step 3: Undertake Journey
Important Points:
- Travel by entitled class only
- Keep all tickets and boarding passes
- For Anywhere in India LTC: collect hotel bills, monument entry tickets
- Journey should be completed during sanctioned leave period
Step 4: Submit LTC Claim
Documents for Claim Submission:
- LTC claim form (duly filled and signed)
- Original tickets (rail/air/bus) for all family members
- Boarding passes (for air travel)
- Leave sanction order (copy)
- Certificate of travel (self-declaration)
- Proof of visit (for Anywhere in India LTC):
- Hotel bills with GST
- Entry tickets to monuments/tourist places
- Any other supporting documents
- Declaration regarding other concessions not availed
Step 5: Claim Processing
Timeline:
- Submission: Within 30 days of return from LTC
- Processing: 30-60 days typically
- Reimbursement: Direct credit to salary account
Verification Steps:
Approval by competent authority
DDO verifies documents
Entitled class confirmation
Calculation of admissible amount
LTC Calculation Tables
Entitled Class of Travel Based on Pay Level
| Pay Level | Entitled Class (Rail) | Entitled Class (Air) | Road Mileage |
|---|---|---|---|
| Level 1-5 | Sleeper Class | Economy Class | As per actuals or rail fare |
| Level 6-8 | AC-3 Tier | Economy Class | As per actuals or AC-3 fare |
| Level 9-11 | AC-2 Tier | Economy Class | As per actuals or AC-2 fare |
| Level 12-13A | AC-1st Class | Economy Class | As per actuals or AC-1 fare |
| Level 14+ | AC-1st Class | Business/Executive Class | As per actuals or AC-1 fare |
LTC Calculation Example
Scenario: Employee at Level 7, traveling from Delhi to Mumbai with spouse and 2 children.
Calculation:
- Entitled Class: AC-3 Tier
- Distance: Delhi to Mumbai via shortest route = ~1400 km
- Number of persons: 4 (self + spouse + 2 children)
- AC-3 Tier fare per person: ₹1,200 (approximate)
LTC Reimbursement:
- Total fare = ₹1,200 × 4 = ₹4,800
- To & Fro journey = ₹4,800 × 2 = ₹9,600
- Total LTC Amount = ₹9,600
Important Calculation Points:
Combination Travel: Part rail, part air – each segment calculated separately
Frequently Asked Questions (FAQ) about LTC 2025
Q1. What is LTC in government sector?
Answer: LTC (Leave Travel Concession) is a travel benefit provided by the Government of India to central government employees. Under this scheme, employees can avail reimbursement of travel expenses for themselves and their eligible family members for travel within India. LTC can be availed twice in a block of 4 years.
Q2. What are the current LTC block years?
Answer: The current LTC block is 2022-2025, covering four years: 2022, 2023, 2024, and 2025. Employees can avail LTC twice during this block – one Home Town LTC and one Anywhere in India LTC (or both as Anywhere in India LTC).
Q3. Who is eligible for LTC?
Answer: All permanent central government employees are eligible for LTC. Family members who can accompany include:
- Spouse
- Dependent children
- Wholly dependent parents
- Wholly dependent minor brothers and sisters
- Wholly dependent divyang children (without age limit)
Q4. How many times can I avail LTC in a block?
Answer: You can avail LTC twice in a block of 4 years. One LTC should typically be for Home Town, and the other for Anywhere in India. However, both can be availed for Anywhere in India if the employee chooses.
Q5. What documents are required to claim LTC?
Answer: Key documents required for LTC claim:
- LTC application form
- Leave sanction order
- Original travel tickets (rail/air/bus)
- Boarding passes (for air travel)
- Certificate of travel
- Proof of visit for Anywhere in India LTC (hotel bills, entry tickets)
- Declaration of not availing other concessions
Q6. What is the entitled class of travel for LTC?
Answer: Entitled class depends on your Pay Level:
- Level 1-5: Sleeper Class (Rail), Economy (Air)
- Level 6-8: AC-3 Tier (Rail), Economy (Air)
- Level 9-11: AC-2 Tier (Rail), Economy (Air)
- Level 12-13A: AC-1st Class (Rail), Economy (Air)
- Level 14+: AC-1st Class (Rail), Business Class (Air)
Q7. Can I claim LTC if I travel by air?
Answer: Yes, air travel is permitted under LTC in the following cases:
- When the destination is not connected by rail
- When the distance is more than 1000 km
- Air fare reimbursement will be limited to the entitled class (usually Economy class)
- Original tickets and boarding passes must be submitted
Q8. What is Home Town LTC?
Answer: Home Town LTC allows employees to travel to their declared home town. The home town must be declared at the time of joining and can be changed only once during entire service. Reimbursement is based on the shortest route and entitled class.
Q9. What is the time limit to submit LTC claims?
Answer: LTC claims must be submitted within 30 days of return from the LTC journey. Late submission may require proper justification and approval from competent authority.
Q10. Can I get advance for LTC?
Answer: Yes, employees can apply for LTC advance up to 90% of the estimated LTC amount. The advance must be applied before undertaking the journey and will be adjusted against the final claim.
Q11. What is LTC Cash Voucher Scheme?
Answer: The LTC Cash Voucher Scheme is a special dispensation introduced during COVID-19 (2020-21) where employees could claim LTC cash equivalent by purchasing goods/services worth specified amount and submitting GST invoices. This was a temporary arrangement.
Q12. Can I carry forward unused LTC to the next block?
Answer: No, LTC cannot be carried forward to the next block. If you don’t avail LTC during a particular block, it lapses and cannot be encashed or carried forward.
Q13. Is LTC taxable?
Answer: LTC claim amount is exempt from income tax under Section 10(5) of the Income Tax Act, subject to certain conditions:
- Journey must be actually undertaken
- Claim within prescribed limits
- For specified family members only
- Valid tax exemption certificates to be submitted
Q14. What if I travel in a higher class than entitled?
Answer: If you travel in a higher class than your entitled class, the LTC reimbursement will be limited to your entitled class only. You will have to bear the additional cost yourself.
Q15. Do I need to submit hotel bills for Home Town LTC?
Answer: No, for Home Town LTC, you do not need to submit hotel bills or proof of stay. Only travel tickets are required. However, for Anywhere in India LTC, proof of visit including hotel bills is mandatory.
Important Points to Remember
Key Takeaways:
- Plan in Advance: Start planning your LTC journey well in advance to get leave sanctioned
- Keep All Documents: Maintain original tickets, boarding passes, and bills safely
- Submit on Time: File LTC claims within 30 days of return
- Check Entitlement: Always verify your entitled class before booking tickets
- Proof of Visit: For Anywhere in India LTC, collect proper proof of visit documents
- Block System: Use your LTC benefits within the block, as they cannot be carried forward
- Tax Benefits: LTC is tax-exempt under Section 10(5), so claim it properly
Common Mistakes to Avoid:
- Traveling without leave sanction
- Not collecting proper bills and receipts
- Missing the 30-day submission deadline
- Traveling in a class higher than entitled
- Not declaring correct home town
- Losing original tickets and documents
Conclusion
LTC (Leave Travel Concession) is a valuable benefit for central government employees that helps reduce the financial burden of travel. Understanding the LTC rules, block years, eligibility criteria, and claiming procedures is essential to make the most of this benefit. The current LTC block 2022-2025 is active, and employees should plan their journeys accordingly.
With the comprehensive information provided in this guide, including official DoPT circulars, step-by-step claiming process, calculation tables, and detailed FAQs, you are now well-equipped to avail and claim your LTC benefits smoothly. Always refer to the latest circulars from the Department of Personnel and Training (DoPT) for any updates or changes in LTC rules.
Related Links:
- Department of Personnel and Training (DoPT): https://dopt.gov.in/
- Central Government Employees News and Updates
- 8th Pay Commission Latest Updates
- Leave Rules for Central Government Employees
For any specific queries or clarifications regarding LTC, consult your departmental DDO or refer to the official DoPT circulars.
Disclaimer: This information is based on official government circulars available as of 2025. Rules and regulations may be updated from time to time. Always refer to the latest official circulars for accurate information.
Shortest Route: Fare calculated based on shortest rail/road route
Higher Class Travel: If employee travels in higher class, reimbursement limited to entitled class
Lower Class Travel: If traveled in lower class, only actual fare reimbursed
Air Travel: Permitted when place not connected by rail or distance >1000 km