Leave Travel Allowance (LTA) is a tax benefit available to salaried employees in India, allowing them to claim exemptions on travel expenses incurred within the country. LTA can be availed for up to two journeys within a block of four years. It is important to note that only transportation expenses, including airfare and train tickets, are eligible for reimbursement under LTA. To claim LTA benefits, employees need to provide original travel documents and proof of expenses incurred during the trip. This tax benefit is a valuable perk for employees looking to save on their travel costs while exploring different parts of India.