The Leave Travel Allowance (LTA) enables salaried employees in India to avail tax exemptions on travel expenses incurred within the country. This benefit can be claimed for up to two journeys within a four-year block, covering only transportation expenses like airfare and train tickets. To claim LTA, employees need to provide original travel documents and evidence of expenditures. This allowance is a valuable perk for employees looking to save on their travel costs while exploring different parts of the country.