There is no direct exemption in IT for your travel though you can use this money as debits from your income as the balance income can be taken into account for making statutory deductions.

Apart from this there is no provision in IT Act to seek exemption from IT assessment.

The tax exemption on any reimbursement of your travel expense while on leave is limited to economy-class airfare for the shortest route available to your vacation destination.

2) The Income-Tax department allows you to claim exemption from tax on this amount only twice in a block of four calendar years.

3) leave Travel Concession applicable to Central Government Employees and other Salaried Class Employees is exempted under Section 10 (13A) of Income Tax Act as a prequisite to an employee.

I am a Doctor serving as a Senior Resident in a central government institution in New Delhi. My wife and family stays in Kolkata. I frequently travel to my hometown at least once a month by air, which costs me a lot of money. Can I claim an exemption of income tax on the amount I spend on airfare to travel to my hometown? All the travels are in economy class and alone travel. My approximate monthly salary is Rs 80,000/-. I spend on an average Rs 10,000/- per month on airfare to travel to my hometown.

I want to know the particular relevant clause of income tax rules for the same.

There is no provision on law for this.

Travelling to yor home town is your own choice and here is no compulsion on you to undertake this traveling

Also you are not on duty during such travels/journey.

This is not a leave travel concession too.