Leave Travel Allowance (LTA) is a tax exemption available to salaried employees in India for travel expenses incurred within the country. LTA can be availed for up to two trips in a block of four years, covering only transportation expenses like airfare and train tickets. To claim LTA benefits, employees need to provide original travel receipts and proof of expenses. This allowance is a popular benefit provided by employers to help employees manage their travel expenses while also enjoying tax benefits.