Section 278 — Conditions for purposes of Schedule III [Table: Sl. No. 8] to the Act

(1) The amount exempted under Schedule III [Table: Sl. No. 8] to the Act in respect of the value of travel concession or assistance received by or due tothe individual from his employer or former employer for himself and his family, in connection with his proceeding—
(a) on leave to any place in India; or
(b) to any place in India after retirement from service or after the termination of his service,
shall be the amount actually incurred on the performance of such travel, subject to the following conditions:—
(i) where the journey is performed by air, the amount shall not exceed the fare admissible for the class of travel to which the employee is entitled, by theshortest route to the place of destination;(ii) where places of origin of journey and destination are connected by rail and the journey is performed by any mode of transport other than by air, anamount not exceeding the air-conditioned first-class rail fare by the shortest route to the place of destination; and(iii) where the places of origin of journey and destination or part thereof are not connected by rail and the journey is performed between such places, theamount eligible for exemption shall be,—(A) where a recognised public transport system exists, an amount not exceeding the 1st class or deluxe class fare, as the case may be, on suchtransport by the shortest route to the place of destination; and(B) where no recognised public transport system exists, and no specific rates have been prescribed either by the Directorate of Transport of theconcerned State or of any neighbouring State, an amount calculated at the rate of Rs. 30 per kilometre, for the distance of the journey by theshortest route shall be admissible.(2) The exemption referred to in sub-rule (1) shall be available to an individual in respect of two journeys performed in a block of four calendar yearscommencing from the calendar year 2022.
(3) Where such travel concession or assistance is not availed of by the individual during any such block of four calendar years, an amount in respect of thevalue of the travel concession or assistance, if any, first availed of by the individual during first calendar year of the immediately succeeding block of fourcalendar years shall be eligible for exemption.
(4) The amount in respect of the value of the travel concession or assistance referred to in sub-rule (3) shall not be taken into account in determining theeligibility of the amount in respect of the value of the travel concession or assistance in relation to the number of journeys under sub-rule (2).
(5) The exemption referred to in sub-rule (1) shall not be available to more than two surviving children of an individual.
(6) The provisions of sub-rule (5) shall not apply in respect of children born before 1st October, 1998, and also in case of multiple births after one child.