Showing posts with label leave travel concession. Show all posts
Showing posts with label leave travel concession. Show all posts
Clarification regarding procedure for booking air tickets for LTC
Friday, October 2, 2015
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Subject:- Procedure for booking of air-tickets on LTC- Clarification reg.
F.No. 31011/3/2015-Estt(A-IV)
Ministry of Personnel, Pensions & Public Grievances
Department of Personnel & Training
Establishment A-IV Desk
North Block, New Delhi
Dated April 1,2015
OFFICE MEMORANDUM
Subject:- LTC Claims -. Need for observing prescribed procedures
This Department receives a large number of recommendations for relaxation of some or the other provision of the Central Civil Services (Leave Travel Concession) Rules, 1988, (hereinafter referred to as LTC Rules), in individual cases. It is seen that, in most cases the situation arises are due care had not been exercised by the Government servant and/or the administrative authority in claiming LTC or in examination.
2. The references mainly relate to:
a) Late submission of claims;
b) Booking of air tickets through an agency not authorised by the Government for this purpose;
c) Travel by private vehicles; and
d) Claims for wrong block of years.
3. In this connection it may please be noted that the primary responsibility’ for ensuring compliance with the rules is that of the Government servant. The of-repeated plea of ignorance of rules cannot be a valid ground for relaxation of rules. At the same time it has also been noticed that the administrative authorities have also shown laxity and due diligence on their part could have prevented such situations from arising.
4. Late Submission of Claim
4.1 In terms of Rules 14 and 15(vi) of LTC Rules, the time limit for submission of LTC claim is
i) Within three months of completion of return journey, if no advance is drawn;
ii) Within one month of “completion of returnjoumey, if advance is drawn.
Powers have been delegated, as under, to the Ministries/Departments to relax these limits with the concurrence of the Financial Advisor.
a) Upto 6 months, if no advance is drawri;
b) Upto 3 months if advance is drawn, provided the Government servant refunds the entire amount of advance (not merely the unutilised portion) within 45 days of completion of return journey.
4.2 As per Rule 12(a) of the ‘Compendium of Rules on Advances to Government Servants’, it is the responsibility of the Head of Office to effect recovery of advances and also to see that the conditions attached to each advance are fulfilled. The Drawing and Disbursing Officer (DDO) is required to keep a watch on the advances and furnish monthly statements to the AP&AO. In addition, the DDO is also required to adjust all outstanding short term advances at the close of financial year.
5. Booking of air tickets through agents other than Government approved agents
5.1 Government servants travelling by air under LTC are required to book their tickets either directly from the airline or through the approved agencies viz: Mjs Balmer Lawrie Co. Ltd/ M/s Ashok Tours & Travels Ltd/IRCTC. Booking through any other agency is not permissible.
6. Travel by private vehicles.
6.1 As per LTC rules, a Government servant may travel only by vehicles operated by Central/State Government or local bodies or by any corporation in the public sector owned/controlled by Central/State Government. Journey on LTC by taxi, auto-rickshaw etc, are permissible only between places not connected by rail. This is further subject to the condition that these modes Operate on a regular basis from point to point with the specific approval of the State Govemments/transport authorities concerned and are authorised to ply as public carriers.
7. Claims for wrong block of years
7.1 Whenever a Government servant applies for LTC advance, the administrative authority is required to verify from the service book and certify the entitlement of the Government servant. Cases of the type mentioned in para 2(d) would not arise, if this is properly done.
8. LTC Rules also provide that a government servant who has been granted LTC Advance is required to submit copies of the tickets within 10 days of drawal of advance. The administrative authority can at this stage itself check the date of commencement of journey; whether ticket has been booked direct from airline or through approved agency etc. Any discrepancy can be brought to the notice of the government servant so that he can take remedial action, if needed.
9. Even in cases where advance is not drawn, the Government servant is required to give prior intimation of his intention to avail LTC. The administrative authority can check the details indicated especially w.r.t entitlement. A watch can also be kept to ensure timely submission of claims.
10. All Ministries/Departments are requested to bring the contents of this OM. to the notice of all concerned. It may also be noted that requests for relaxation of rules shall be considered by this Department only if it is established that the deviation is due to reasons beyond the control of the Government servant and there has been no laxity on the part of the administrative authorities concerned.
sd/-
(Sukesh C aturvedi)
Director (Establishment)
Helicopter Rides under LTC for Central Government Employees – Proposal under Consideration of Govt – DOPT called for cost analysis on Helicopter flights
As per a news item reported in the Economic Times, DOPT is considering a proposal to bring Helicopter Rides under LTC Scheme applicable to Central Government Employees. It is reported that cost analysis has been called for by DOPT regading Helicopter flights in the Country.
As such Central Government Emplyees are allowed travel by various classes by road and Trains depending upon the posts held by them. In addition to Bus and Train Travel under LTC, Central Government Employees who are in receipt of Grade Pay of Rs. 5400 and above are entitled to travel by Air while availing Leave Travel Concession. In respect of certain specified destinations such as North East Regions (NER), Jammu and Kashmir, Andaman and Nicobar, Employees have been allowed to travel by Air from a specified place viz., from Kolkata in the case of LTC to NER.
The Economic Times reports as follows:
The government is discussing a proposal to allow its employees to claim leave travel concession for domestic helicopter flights, a move seen boosting the helicopter-ferrying business.
At present, central government employees can claim leave travel concession (LTC) only for using scheduled commercial airline flights, preferably Air India. According to a civil aviation ministry official, the Department of Personnel and Training (DoPT) had sought a cost analysis of helicopter rides in the country.
“We have sent our analysis to the DoPT on the cost of flying in a helicopter. They had asked for it since they plan to bring helicopter rides under the LTC scheme,” the official, who did not wish to be named, told ET. The helicopter industry has welcomed the proposal, which aims to extend the travel concession to some 3 million central government workers.
“It creates business for helicopter operators in the country. Currently, helicopter operations are available in areas that have difficult terrain and no other means of connectivity, as helicopter rides are expensive,” said Harsh Vardhan Sharma, treasurer at Business Aircraft Operators’ Association and owner of Himalayan Heli Services Ltd, a helicopter operator.
“The rides are expensive because there is less demand. A move like this would increase volumes that will bring down fares in the affordable category.” According to Sharma, helicopter fare for the Katra-Mata Vaishno Devi Shrine ride has come down by half mainly due to volumes.
“During peak season, helicopter operators ferry about 1,000 people a day that comes down to about 800 a day during non-peak season between Katra and Mata Vaishno Devi Shrine. This had led to a 50% fall in fares from its high fare days,” Sharma said.
Central government employees may get to visit some Saarc nations barring Pakistan under new Leave Travel Concession (LTC) rules being finalised by the Centre.
"Employees will be able to avail LTC to visit some Saarc countries. A proposal in this regard is being finalised by the government," Union minister Jitendra Singh told PTI.
The decision has been taken to promote people-to-people contact and boost tourism among the Saarc regions, he said.
"The government has been taking many steps to promote trade and travel. This is one of such steps to further boost ties among Saarc nations," said Singh, minister of state for personnel, Public Grievances and Pensions.
The South Asian Association for Regional Cooperation (Saarc) is a group of eight nations comprising Bangladesh, Bhutan, Maldives, Nepal, Pakistan, Sri Lanka, Afghanistan and India.
Officials in the Personnel Ministry said the LTC facility will not be available for visiting Pakistan and few other nations due to security concerns.
The draft for new LTC rules is in initial stage and it will be finalised after inter-ministerial consultations, they said.
The personnel ministry has been regularly reviewing LTC rules to allow government employees to visit unexplored places like northeast. The ministry is also considering allowing government servants not entitled to travel by air to fly in economy class.
The ministry has of late put in place measures to check misuse of LTC facility. CBI is probing fake travel bills scam (LTC scam) allegedly involving certain government employees and present and former Members of Parliament.
"All the ministries or departments are advised to bring it to the notice of all their employees that any misuse of LTC will be viewed seriously and the employees will be liable for appropriate action under the rules.
"In order to keep a check on any kind of misuse of LTC, ministries or departments are advised to randomly get some of the air tickets submitted by the officials verified from the airlines concerned with regard to the actual cost of air travel vis-a-vis the cost indicated on the air tickets submitted by the officials," according to an order issued by the personnel ministry.
source:timesofindia.com
NEW DELHI : In order to give boost to the tourism sector, the
Budget for 2015-16 is likely to expand the scope of LTA and LTC by including
hotel and other expenses besides travel for the purpose of tax benefit.
The Ministry, sources said, it is also considering a proposal to allow employees to avail Leave Travel Concession (LTC)/ Leave Travel Allowance (LTA) every year as against the current practice of two times in a block of four years.
At present, LTA or LTC covers only economy class air travel or first class (AC I Class) rail fare. An announcement in this regard is likely to be made in the Budget to be presented by Finance Minister Arun Jaitley on February 28.
Prime Minister Narendra Modi had earlier expressed his keenness to promote tourism. Experts are of the view that encouragement to the tourism sector will promote development of different regions and create employment opportunities.
"To boost domestic tourism and also provide some tax relief to the individuals, the Leave Travel Concession benefit should be increased to one visit for every financial year," KPMG (India) Partner Vikas Vasal said.
He further suggested that tax concessions should also be made available for stay in hotel may also be covered to help families avail of a holistic benefit.
The LTC/LTA is available to the individual and his family including spouse, two children, parents, brothers and sisters, who are wholly dependent on the assessee.
"There is a huge scope for developing the tourism industry in India which provides direct and indirect employment to millions of people. Therefore, an enhanced tax relief to individuals on LTC will benefit the overall economy," Vasal said.
The Ministry, sources said, it is also considering a proposal to allow employees to avail Leave Travel Concession (LTC)/ Leave Travel Allowance (LTA) every year as against the current practice of two times in a block of four years.
At present, LTA or LTC covers only economy class air travel or first class (AC I Class) rail fare. An announcement in this regard is likely to be made in the Budget to be presented by Finance Minister Arun Jaitley on February 28.
Prime Minister Narendra Modi had earlier expressed his keenness to promote tourism. Experts are of the view that encouragement to the tourism sector will promote development of different regions and create employment opportunities.
"To boost domestic tourism and also provide some tax relief to the individuals, the Leave Travel Concession benefit should be increased to one visit for every financial year," KPMG (India) Partner Vikas Vasal said.
He further suggested that tax concessions should also be made available for stay in hotel may also be covered to help families avail of a holistic benefit.
The LTC/LTA is available to the individual and his family including spouse, two children, parents, brothers and sisters, who are wholly dependent on the assessee.
"There is a huge scope for developing the tourism industry in India which provides direct and indirect employment to millions of people. Therefore, an enhanced tax relief to individuals on LTC will benefit the overall economy," Vasal said.
sourc: economic times.com
Tax exemption on leave travel allowance: LTC
The Income-Tax Department allows you to claim exemption from tax on leave travel allowance only twice in a block of four calendar years.With the year end approaching, are you planning a vacation to use up the Leave Travel Allowance (LTA) your office offers? Good idea! But while you’re planning and packing for that holiday, spare a thought for what LTA means for your taxes. With that in mind, here are three aspects about LTA that you should keep note of.
Exemptions
 |
| IT Exemption for LTC |
First and the most important is the tax exemption angle. If you have been thinking that the amount you get as LTA is tax-free all the time, you are not correct. The Income-Tax department allows you to claim exemption from tax on this amount only twice in a block of four calendar years.
These blocks are also notified by the department. For example, 2012 falls in the 2010-2013 block. This implies that in these four years, you can claim the exemption for the LTA amount only twice.
But what if you have travelled only once in the 2010-2013 block? In such a case, you can carry forward the travel to the first year (2014) of the next block (2014-2017). In addition to this, you will be eligible to travel two more times in the next block.
Sounds a bit confusing? Don’t worry. All what these rules imply is that your office may be paying you an amount as LTA every year. Nevertheless, if you have already claimed exemption on LTA twice in that particular block, this portion of your income will be taxable in the remaining two years of the block.
Thinking of restricting vacationing to every other year to fit the exemption rule? Well, when both you and your spouse are working, you can work around this rule a bit. You both cannot claim exemption for the same journey. So you can vacation every year and claim exemption for two different journeys each.
Claims
The second aspect relates to what you can claim. Under LTA, you are eligible to claim only the expenses incurred on travel per se. Expenses incurred on stay, food, sightseeing, and so on are not included. The travel must also be within the country.
You can claim travel expenses for yourself and eligible members of your family. These eligible members include spouse, children (not more than two, if they are born after 1998) and dependent parents, brothers and sisters.
The third aspect relates to the amount you receive. Strictly speaking, you are required to submit the proof of travel and make a claim in your office. You will get exemption (if you have not yet exhausted the allowed two times) only for the amount you are eligible for or the amount actually spent on travelling, whichever is lower.
However, some employers may not ask for proof. Employers may disburse the LTA amount after taking a declaration that you have spent this money received from the company for the said purpose of travel.
Source: businessline.com
These blocks are also notified by the department. For example, 2012 falls in the 2010-2013 block. This implies that in these four years, you can claim the exemption for the LTA amount only twice.
But what if you have travelled only once in the 2010-2013 block? In such a case, you can carry forward the travel to the first year (2014) of the next block (2014-2017). In addition to this, you will be eligible to travel two more times in the next block.
Sounds a bit confusing? Don’t worry. All what these rules imply is that your office may be paying you an amount as LTA every year. Nevertheless, if you have already claimed exemption on LTA twice in that particular block, this portion of your income will be taxable in the remaining two years of the block.
Thinking of restricting vacationing to every other year to fit the exemption rule? Well, when both you and your spouse are working, you can work around this rule a bit. You both cannot claim exemption for the same journey. So you can vacation every year and claim exemption for two different journeys each.
Claims
The second aspect relates to what you can claim. Under LTA, you are eligible to claim only the expenses incurred on travel per se. Expenses incurred on stay, food, sightseeing, and so on are not included. The travel must also be within the country.
You can claim travel expenses for yourself and eligible members of your family. These eligible members include spouse, children (not more than two, if they are born after 1998) and dependent parents, brothers and sisters.
The third aspect relates to the amount you receive. Strictly speaking, you are required to submit the proof of travel and make a claim in your office. You will get exemption (if you have not yet exhausted the allowed two times) only for the amount you are eligible for or the amount actually spent on travelling, whichever is lower.
However, some employers may not ask for proof. Employers may disburse the LTA amount after taking a declaration that you have spent this money received from the company for the said purpose of travel.
Source: businessline.com
Author: Vardhini.c@thehindu.co.in
Guidelines on Air Travel in LTC:
Clarification Regarding Reimbursement of LTC-80 Fare.
Dated: March, 4, 2011.
Ministry of Finance, Department of Expenditure.
LTC-80 Fare Clarification Order
F.No. 19024/1/2009-E.IV
Ministry of Fiance
Department of Expenditure
E-IV Branch
New Delhi, Dated the March 4, 2011
Office Memorandum
Subject: Clarification regarding reimbursement of LTC- 80 Fare.
The undersigned is directed to refer to this Department’s OM No. 7(1)/E.Coord/2008 dated 4.12.2008 regarding restriction of the Air Travel on the LTC to Air India’s LTC-80 fares with effect from 1st December, 2008.
References are being received in this Department seeking clarification for admissibility of LTC claims of Government officials in cases where the air fare paid for travel by Air India happens to be less than LTC-80 class of Air India. It is clarified that reimbursement of Air fare lower than the LTC-80 air fare of Air India will also be admissible for journeys performed by Air India under LTC as the intention is to ensure that the LTC claim should not in any case exceed LTC-80 fare of Air India.
It is further clarified that the other instructions issued by this Department on Air Travel from time to time continue to remain in force.
Download LTC-80 Fare Clarification:
What are the conditions of Earned Leave (EL) encashment along with LTC ?
Monday, February 14, 2011
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Some queries received regarding Leave Travel concession Advance, EL Encashment, Home town Declaration etc.
1. What are EL Encashment conditions for LTC ?
- A Maximum of 10 Days EL can be encashed with each LTC .
- 60 days EL can be encashed in the entire Service.
- EL encashment has to be taken before the travel of the journey.
- 10 Days EL can be enchased, If the duration of the Journey is less than 10 days also.
- If EL is encashed for LTC, then there will be No change in the number of ELs which can be encashed after retirement.
- If both Wife and Husband are central government employees, then only one can avail EL encashment while availing LTC and
- For entire service, both Husband and Wife can avail 60 days EL each.
2. Can an Employee change his Home Town more than once ?
- If an Employee has given the declaration of Home Town, and his higher authority has approved it , then that Home Town can not be changed.
- But in some special cases, the Higher Authority can allow the employee to change his home town, but he has to give the declaration that for the entire service, he will not apply for the change of Home Town again.
3. What are the conditions for Home Town Declaration ?
- By the term home town means, the place where an employee / official has to go occasionally for discharging / carrying out his family as well as social responsibilities.
- Generally a Home Town means the birth place of the employee.
- Higher authority has the power to decide the home town of an employee.
4. If both wife and husband are govt employees, can they avail LTC separately ?
- Both wife and husband got the option to give declaration of Home Town separately.
- If husband has given wife as a family member, then wife cannot take LTC her own.
5. What are the conditions for LTC for Freshly recruited Employees ?
- Minimum 1 year continuous service required.
- One All India LTC and 3 Home Town LTC instead of 1 Home Town LTC .
- This is valid for First two block years.
6. What are the conditons for availing advance for LTC ?
- Maximum 90 % of the fare.
- Admissible for both outward and inward journey.
- Employee should furnish Railway tickets / PNR nos with in 10 days of drawal of advance.
- Can be drawn Separately for self and family.
- When advance is taken claim should be submitted with in three months from the date of journey.
- When advance is not taken the claim should be submitted with in six months from the date of journey.
Further Reading on LTC
Clarification issued by Finance Ministry Regarding Purchase of Air Tickets on LTC / Tours.
1. On Official Tours:
(i) For travel by Airlines other than Air India because of operational or other reasons or on account of non-availability of Air India flights, individual cases for relaxation to be referred to M/o Civil Aviation, as stated in this Ministry's OM No. 19024/1/2009-E.IV dated 13.072009.
(ii) Air Tickets may be purchased directly from Airlines (at Booking counters/ website of Airlines ) or by utilizing the service of Authorised Travel Agents viz. M/s Balmer Lawrie & Company, M/s Ashok Travels & Tours.
2. LTC:
(ii) In Economy class only, irrespective of entitlement.
(iii) LTC-80 ticket of Air India only to be purchased.
(iv) Air Tickets may be purchased directly from Airlines (at Booking Counters / website of Airlines ) or or by utilizing the service of Authorised Travel Agents viz. M/s Balmer Lawrie & Company, M/s Ashok Travels & Tours and IRCTC ( to the extend IRCTC is authorized as per DOP&T OM No. 31011/6/2002-Estt (A) dt 01.12.2009 )
3. LTC for J&K:
(i) Relaxation to travel by Private Airlines to visit J&K while availing LTC is available to all the categories of Government Employees, including those entitled to travel by Air (DOP&T OMs No. 31011/2/2003-Estt. (A-IV) dated 18.06.2010 and 04.08.2010 refer ).
(ii) For purchase of Air Tickets, however, the procedure as given under para 2 (iv) above should be followed.
Download the clarification regarding LTC here
More on LTC from imyideas
LTC rules and Application Forms
Re-imbursement of LTC-80 fare of Air India
A reference to LTC Rules
Travel Entitlement for the Purpose of LTC
Relaxation of Air Travel to North East
LTC Journey by Private Airlines
Clarification regarding re-imbursement of LTC-80 fare of Air India.
Thursday, July 15, 2010
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Ministry of finance has received numorous queries seeking clarification whether the prevailing fare on the date of booking of LTC 80 tickets is to be reimbursed or claim is to be restricted to Air India’s LTC 80 fare as on 1 December, 2008.
Finance Ministry has clarified that the fare paid on the date of booking of ticket under LTC 80 scheme of Air India may be imbursed.
F.No. 19046/1/2008-E.IV
Ministry of FinanceMinistry of Expenditure
E-IV Branch
New Delhi,
15thJuly, 2010
OFFICE MEMORANDUM
Subject: Clarification regarding re-imbursement of LTC-80 fare.
2. The matter has been considered in this Ministry and it is clarified that the fare paid on the date of booking of ticket under LTC 80 scheme of Air India may be reimbursed.
(Karan Singh)
Under Secretary to the Govt. of India
Government has decided to relax LTC rules by permitting Central govt employees to travel by any airlines to visit Jammu and Kashmir.
Officers and employees of the Centre entitled to travel by air can avail this LTC in their entitled class, it said.
All other employees of Central government can travel by air in economy class from Delhi and Amritsar to any place in J and K by any airlines subject to their entitlement being limited to fares of Air India, the order said.
Journey from their place of posting upto Delhi/Amritsar will have to be undertaken as per their entitlement.
Eligibility:
Any employee with one year of continous services on the date of Journey performed by him/his family is eligible. For eg an official appointed on 31-12-2008 will be eligible for the two year block 2008-09, but those appointed on or afer 01-01-2009 will not be eligible for that block.
Government servants whose spouses are working in indian railways, National Airlines are not eligible for LTC and if an official is under suspension, his family members only can avail LTC.
When both the husband and wife are central government servants then:
1. They can claim LTC for their respective families. eg: while the husband can claim for his parents/minor brothers/sisters, the wife can avail for her parents/ miner brothere/sisters.
2. The husband / wife who avails LTC as a meber of the family of the spouse, cannot claim independently for self.
3. They can declare separate Home towns indepently.
1. Concession can be availed of for self and family members separtely on different occasions, even in different calendar years of the same block.
2. Family can travel in one or more groups; but each group should complete its return jouney with in six months from the date of its outward journey.
3. Cirular tour tickets can be availed of in conjunction with the concession.
4. Can be availed of during any leave including study leave, casual leae and special casual leave.
5. It can be combined with transfer/tour.
6. Cannot availed of during closed holidays only without taking the leave.
LTC in the case of Fresh recruits.
Entitlements for LTC
1. Journey by Air/Rail/Steamer:
Entitled officers and their family members can travel by any air india only.
Details of travel by air india in the case of LTC for central government employees.
2. Journey by Road:
Entitles will be the same as for tour / transfer. Reimbursement admissible only in respect of journeys performed in vehicles operated by the government of any corporation in the public sector run by the central or state government or a local body.
Whn journy is performed by a longer route (not the cheapest route) in tow different classes of rail accomadation , the entitled class rate will be admissile for the curresponding proportion of the shortes/cheapest route and the lower class rate for the remaining mileage by such route. Where journey is performed by a longer route respect of journey performed by rail and for the remaining shortest distance, as per entitlement by rail or the actual fare paid for the journey by road, whichever is less.
Reimbursement in the case of LTC:
Fares for journeys between duty station and Home town, both ways will be reimbursed by the government in full. If the employee and family reside away from the duty station, fares for journeys between place of residence and home town, both ways, restricted to that from duty station to reimbursable.
LTC Advance:
Upto 90% fares can be taken. Advance admissible for both outward and return journey if the leave taken by the official or the anticipated absence of members of family does not exceed 90 days. Otherwise, advance may be drawn for the outward journey only.
The official should furnish Railway ticket numbers, PNR No, etc to the competent authority within ten days of the drawal of the advance.
When advance is taken claim should be submitted within three months from the date of return journey. If not outstanding amount will be recovered in one lumpsum and claim will be treated as one where the advane is sanctioned. When the claim is submitted within stipulated time but unutilezed portion of advance not refunded, interest is chargeable on that amount from the date of drawal to the date of recovery.
When no adavance is taken, claim should be submitted within six months from the completition of return journey. Othewise the claim will be forfited.
LTC to Home Town:
Ltc to home town is admissible to all employees irrespecitve of distance involved. Home town once declared is treated as final. In exceptional circumstances the Head of the Department may authorize a change, only once during entire service.
Enchashment of Earned Leave (EL) during LTC:
It will be admissible subject to the following conditions:-
a. It is limited to 10 days of earned leave on one occasion without linkage to the number of days and nature of leave availed and 60 days in the entire career.
b: Will not be deducted while computing the maximum admissible for encashment at the time of quitting service.
c: The balance at credit should not be less that 30 days after deducting the total of leave, if any availed plus leave for which encashment was availed.
d: Where both husband and wife are government servants, enchashment of leave will continue to be available to both subjecdt to maximum limit of 60 days to each of them.
Misuse of LTC
Disciplinary action will be taken and during its pendency. The disputed claim will be withheld and further LTC facility will not be allowed.
When disciplinary proceedings are over and if found not guilty, then the withheld claim will be admitted and any LTC facility not be allowed additional set in the future blocks of years irrespecitve of the provisions relating to lapsing of unavailed LTC. Such additional sets also should be availed before the date of superannuation.
If found guilty then the withheld claim will be disallowed , the next two sets one to home town and one to any place to India will be forfeited and in the case of grave misuse, the competent authority may disallow even more than two sets.
Details of LTc to North Easter Region
LTC rules and application Forms