o

$II-KIR[.
AIRPORTS AUTHORITY OF INDIA

No: A.50011/10 I zo]1 I PP I LoG Date; 13tl April, 2021

The Regional Executive Director The Executive Director,

' Airports Authority of lndia Airports Authority of lnd ia
Northern/Western/Eastern/SouthernlNorth-East Region RCDU/FIU, New Delhi
Delhl/Mumbai/l(olkata/Chennai/Guwahati

The Airport Director The Director,

Airports Authority of lndia lndian Aviation Academy,
Kolkata/Chennai Airport New Delhi

The Principal, The General Manager,

Civil Aviation Training CoHee'e (CATC), Airports Authority of lndia
Bamrauli, Pravagrai CRSD/E&M Workshop,
New Delhi

Corporate HRM Circular No. 10 (a) / 2021

Sub: lncome-Tax Exemption for pa vment of deemed LTC Fare for AAI
Emplovees - Clarification res.

Reference CHRM Circular No 10/2021 dated 25.03.2021 on the subiect cited above and
Ministry of Finance, Department of Expen'diture OM No. 72(2\l2O2O-Ell(A) dated 31.03.2021
(copy enclosedl.

2. ln this regard, it is clarified that submission of bills/claims niay be entertained and

settled not later than 3oth April, 2021. However, it is reiterated that the payment for the
purchases should be made not later than the.due date i.e. 31't Marih, 2021.

3. This issues with the'approval of competent authority.

qD-a,&*
(R. Prabhu)
Executive Director (Hk,
Distribution: -
tt OSD to Chairman
* DGM (ES) to Member(HR)/ Member(ops)/Member(Plg)/Member(ANS)/Member (Fin)/ CVo
All HoDs at CHQ I Operational Office / AAI Offic{omplex
Eb (HR-ri) / Alr GM (HR) at CHQ
, ED (Finance) - for necessary action .

.:. GM (lT) for dploading on AAI Website

.3. *r7;;, AA|EG/GS, ArcG(r)/Gs, rAAtoA/GS, AAr- sc/sr EWA/GS, AAr
::;rmrZ,:,:,
Page I of I

qi$ qsq qsEFfrr 6cr{ uq<r

{r,ffq
Raliv. Gdndhi Bhawan
d EFil-rrooos {({Irs 24632950
Safdarjung Airport,.New Oethi-110003 Phone 24832950
 No. l2(2)/2020-E.II(A)
Govemment of India
Ministry of Finalce
Departnent of Expenditure

North Block, New Delhi

Dated 31" March, 2021

OFFICE MEMORANDUM

Subject: Clarification regarding full and fual settlemert of bills/claims pertaining to

LTC Special Cash Package Scheme.

The undersigned directed to refer to poi-nt no. I I ofFAQ-l of this DeparEnent

issued vide O.M. ofeven No. dated 20u October 2020 and point no. I of FAQ-4 issued vide
O.M. dated 10ft March, 2021 clari$ing that "as far as possible, the claims should be made
and settled well before 3lst March,2021. Ministries/DeparEnents may consider seftlement of
only those claims/purchases made on or before 3l"rMarclL 2021 beyond the due date, i.e, 3l't
March,2021".

2, In this regard, it stated that queries are being received in this Departnent *ith
respect to purchases made upto 3l$ March, 2021 (including onJine purchases) and
submissions of bills/claims and settlement beyond 3l't March, 2021. Keeping in view of
practical difliculties in submission of billVclaims for purchases made particularly in late
hours of 31$ March, 202l(including on-line purchases), it is clarified that submission of
billVclaims may be entertained and s;ttled by MinistrieyDepartme s not later than 306 April
2021. However, it is reiterated that the payment for the purchases should be made not later
than the due date i.e. 31" March, 2021 .

3. This issues with the approval ofcompetent authority.

0,i* kgi yta

(Prateek Singh)
Dy. Secretary to the Govemmcnt of India

All MinistrieVDepanment's of Go!t. of India

 a
ll]qfu F.
lEql-ltlrl-l qf*rqr-{uT
AIRPORTS AUTHORITY OT INDIA

No: A.5001U10/2077lPP 192 Date: 25th ruarch, i0it

The Regional Executive Director The Executive Director,
Airports Authority of lnd ia Airports Authority of lndia
Northern/Western/Eastern/Southern/North-East RCDU/Flu, New Delhi
Region@
The Airport Director _
The Director,
Airports Authority of lndia lndian Aviation A€ademy,
Kolkata/chennai Airoort New Delhl

The Principal, The General Manager,

Civil Aviation Training College (CATC), Airports Authority of lndia
Bamrauli. Pravaprai CRSD/E&M Workshop,
New Delhi

Corporate HRM Circular No. 10 / 2021

Sub: lncome-Tax Exemotion for oavment of deemed LTC Fare for AAI
Emplovees

Reference to CHRM Circular No z3lZOtZ regarding tax-exemption to AAI

employees for LTC Allowance under cafeteria approach and Ministry of Finance,
Department of Expenditure oM.F,No. 12(2)/2020.E11(A) dated 12:10.2020,04.71.2A20.
and Ministry of Finance, PIB notification dated 29.10.2020 wherein, with a view to
compensate Central Governmeht employees and incentivize consumption, thereby
giving a boost to c6nsumption exp€nditure, the Government of lndia allowed payment
of cash allowance equivalent to LTC fare to Central Government employees subject to
fulfilment of certain conditions. it ls also stated that since, the LTC fare is in lieu of
deemed actual travel, the same.shall be eligible tor income-tox exemption on the lines
of existing income-tax exemption available for LTC fare and sholl apply mutatis-
mutondis to non-cintrol government employees also subject to fulfillment of specified
conditions.

2, ln this regard, the AAI management has decided that AAI employees will be
allowed tax exemption for the payment of cash equivalent to LTC/LTA subject to
instructions laid down in Ministry of Finance, Department of Expenditure OM F.No.

Page I of -1
?.,16,$,1

n*q-.ri* rqa ' Hsraih 6.sr{ .:r{sr d &d ,110003

Raliv Gandhi Bhawan Saua4ung Airpori, N6w Oelhi"l 1 0003
12(2)/2020-Elt(A) dated 12.10.202A, O4.17.2O2O, Ministry of Finance, PIB notification
dated 29.10.202 and upon fulfillment of following conditions:

a) The said provision will be applicable to only those employees who have already
selected LTA as a perk under cafeteria approach for the given financial year i.e.
2A2A-21.
b) The employee exercises an option for the deemed LTC/LTA fare in lieu of the
applicable LTC in the Block year 2018-21.
c) The employee spends a sum equals to three times of the value of the deemed
LTC fare on purchase of goods / services which carry a GST rate of not less than
LZYo lrom GST registered vendors / service providers ('the specified expenditure')
through digital mode during the period from the 12th of October, 2020 to 31st of
March, 2021('specified period')and obtains a voucher indicating the GST number
and the amount of GST paid.
d) The exemption under this scheme will be limited to the LTC/ LTA amount for the
employee. Any expenditure less than 3 times of maximum eligible amount will
attract proportionate exemption from lncome Tax,
e) No exemption under this scheme will be allowed for such expenditure for which
Income Tax Exemption has been claimed in any other provision of the lncome Tax
Act or reimbursement of the same has been claimed from AAl.
f) Further, as this exemption is in lieu of the exemption provided for LTC fare, an
employee who has exercised an option to pay income tax under concessional tax
regime under section 115BAC of the lncome Tax Act, 1961 shall not be entitled
for this exemption.
g) The said income tax exemption shall be based on guidelines issued by Ministry of
Finance/CBDT in this regard,
h) Any other provision w.r.t income tax exemption on the said issue may be ensured
by Finance Directorate before processing such claims.

3. The deemed LTC Fare for this purpose is given below:

Category of Employees Deemed LTC Fare per person

I
{Round Trip}
Employees who are entitled to business Rs. 36,000
class of airfare I

Employees who are entitled to economy Rs. 20,000

class of airfare
Employees who are entitled to Rail Fare Rs. 6,000
of any class

Page 2 of3
{ fla$\
4. ln orderto avail the said income-tax exemption for FY 2O20-21, all the employees
are directed to submit their claims so that the same can be processed in SAP before the
end of FY 2020-21.

5, This issues with the approval of the competent authority.

R.Dah.,
(R. Prabhut
Executive Direclor {HR)
Dlstrlbution: -
.! OSD to Chairman
.:. DGM (ES) to \4ember(HR)l Member{Ops)/ Member(Plg}l Membe(ANS)/
Member (Fin)/ CVO
* All HoDs at CHQ/Operational Office/AAl Office Complex
* ED (HR-ll) / All GM (HRlat cHq
* ED (Finance) - for necessary compliance
* GM (lT) for uploading on AAI Website
* GS, AAEU/ GS, IAKU/ GS, AA|EG/ GS, ATcG(l)/ CS, IAAIOA/ GS, AAr SC/ST EWA/
Gs, AAr SC/Sr/OBC (NE) EwA
* Hindi version will follow

Page 3 of 3
 a rr,r$q &qnqf,q xlk*.-{st :

^.60011,/lol?011-PP AIRPORTS AT'THORITY OF INDIA

I
. .23d Akri ?012
I
Rlgioool Ex.cutrv? i)ircctor Ttls Ex.rdhre Dir"ctor^,
Ai.por.r3 Authority of InCio
I'.lodhrrn/Wcstc.h/E od efi/ Sgrt hc?.1
- Ec69/ruu,
ai.?ori, Authortii of ldh,
:

tbrfh-Eos? Rtgion l&t D3ht.

I

l.lcr Dllhi/rrt!.nboi/klksro./Chcnmr/6rnohotr
!

Thc Airport Drr.cror - Tha Dir.ctor, :

Ai.ports Authority of fndio Irdias AYiqtiqll A.qdaoy,

Kolkotto./Ch?n,$ Airporf . N.rr Dalhi.

Thc Ptincipol, Thc Geeral ltonogcr.

c^.!|c, CRsD€&l,t Workshop
Allahqbqd. Aa!. f.lew Dcihi.
COQPORITE Htl CIRCULAR N!. 2C /zAt?
&b: kow Tr.qv.l Cor3ssion (LTC) - clorificofior rtg.

, ho5 impbncqted prtymsrt of LTC illbsnce utder aqfursrio cpprrooch r.a.f.

^AI Accordirgly, tha thcn ?xisrir8 LfC Schaarc rE5 rithdmin. fbrevcr, il .rdy
26.11-?@8.
enployar ronls to lr,oil tax bcnslit by owilirg LTC. hclshc nray fo[ow rhc undqr-nrcrt'ioricd t
proc!dur$ I
(t) Thc cmployec who orork LTC for q p.rtr.ulr Uock yocr for' :clf ond fonif
' manb".r sholl obtdin ,rioa Frarnlr'ior} foa or{irirq fIC and rhd, tu.n dr
rrccrsory proof of truval, cpprovrd lccw, rt€. fri nchirg iacsssdy G|rtrc!
'n
' ?h. rcrvicr book- .

(i0 Thc EStobllthn ot ftction con.zr8d will irsw mccrlory formolttc ordff fcr
I
o) Clrritiig th. og. ord drpcndancy of thc cnployces fonrily
i
. b) Plqc" of visii -' I
c) Block yco ,
(iii) Tht LTC oritr i3 to & tlrddlrd tr $" H|rglc& bifrctorE e by tir idividscl i
, e olong rith tirk?t!,bills ctc. for rE&ssq-y o.tion ct ttlar rJd. lbwwr.-lhc
b"ncfit will b? ftstri€tld to thr nortlr$rn of tha y!,!rt en hl.lnari of rhc LIC
Albrorce. .1
(i") All rh. cligibilily ..iterio qJ p.f incotrle tox ..t n!.ds to be f bgforc
pcrhilridh ir gromcd.
I

(R^JU
6EN€E^L lrlNaSER (HR)
Int rml Dillribuiion:
. OS0 ro Ch.irnEn
. . pS to ll.rnblr(HlyMailcr(Pl,E.yrrtemb.r{ANs}lljla&r{O?5y l,tadcr(Fhycvo
. ED(FinyED(^&nny ED(HRyED(C acs) ,
. All 6l s irHR./Adrm.- lNs/gS/R( S
. 6tll(IT) - for uploodirB th. circulq. in AAI r"b!r't!
. 6.nartl &r!.3for.y, AA€U
o Prud&ar/ Garrrd s.c.ttorl - AAO/r(ly IA^IO ACA^W AfC 6dld{4r'
AAI Engg AIUI CNS Ollic.?s g\iALiAl 5Cl5T Wclf.rr Associ.llon
. Mtic. 8.o.d

rtffa {rirrl qfi ' {T5.{viar Eqr{ qqcl, ,ri frcd.qqoooi (${l! : tst }tt,ro *m : tq.qll?gt3?tqo
Raiiv G6ndhl Bhrrm Srtderlung Alrport, N€* Dolhl - 110003 PhorL ; ?493?940 Fr* r. 9l -1, -24632{x)0
 lncome-tax Exemption for payment of deemed LTC tare for non-Central
Government employees

i,] lX. unp}lllrr 6(ci$r .. .+ia l, tb! ddftd LTC tti lr l'.r r!a{t}. ra*inru. al1. ip &q $',{i !6..i$i t.:1
il) th 6io:... rD..rL )JMr!!t!i'6iBlln.r11,ar 'i'. * lk d.rdn,I fr {&.i? !,1,:r*. d 8d,* i*r$ rien14?' &51 .r.!l(,
ls rte ll'4 t,ft .;l\r ,r3{r.ci !u.ls , i.,'{r $r,.lr\ i .l. t!.qt'i6r c!{rdr*r! ! {:,!'{*a &*, i"{.6sl!r'-!. f?.r{ tr6 d. r:$ rI
o.raa*r.:oN r!-rl*oru{c\ l02l i rFlti.d ic.iil r'.tr.rrd s !o!*n ifit*qlS lh.6St !rJ}.}g }u6lt i,E4ill!,f Gil r*d
,

r.r A' 6016r. rI. rt-,d! ls ?,r drE ndd.t ln. !.{sl IJC (r!. m rr@fd c.f,.!r:r. Jnriq &r '.dit d lY. .b!i tcl ix .rlt'.r h
..!,v. rrli e6* .i dcnEd LTC rc rnl & 'dirll M*.r a@!.d .!, {* !,lrid ,,r bol,i.!$ri k €d,!.d tq}tud.$ b.rdti.n, r
f\,Ed.-,i b.!!*
,r.rg$r*.s.afiiEm.r$!r|t{nD!i..rmtulr.|h..rt!.d!*,..,l{d,.rdirlrirad}i.r.fl!6id,,r4c*.dqF&r.ilrsilaer!ttr
ry..i&il lqioi Fslia, r oi. !r!nlr!q| lr h $@ or d* G N.s Fd 6, 6. lJC Lt $ .n$,ot ! '!o !n .nlrisd 6 .fi6 Io ,.y iffi !e s.ts
c.a'l.l Et .th! nG rd..! I tB.rC of rll. lndGrr Lr tqr t rtr!fl .r, b. liilll rd lhb .dir.iih
r

'Inr d..il!i-!n r-r.a t! a. t.Fro.d ol lrF.itisr, v,rl'y o, rl'B !n itr Cnqdi l#6nt!s .!ria'!er r& ot. f. lnJ l2c)1glet! (,{i l)dd ?&r
Oq.!.r,:8C0 fla *ta$d.{ki... i{.r!,,rgrd ir rU,,Earl $.!,t t drffidt rc.t 6{strl {,6!rir!tc ai"lct!.r & d*r n tlifl*llor
Affiir.!..it ab*!n diiaFll
ili. Lldrce i&ql6d{ o ihi FiEri@ or tlB l:lcte.4r \fl. 196l l( Jtu FrFr.iE[ lE Pi.trt d aria r.G.

O.idd L-lC rft l!:o(Iarr. L \, ir,

re&r fi, !. !9.nr lt l0.qrr, Rr:.r,r,otD
ila. i( t.,!rlo!€ ra<d! lr. :.ao.rt{ d l'h. d ,rntiin dFrdnn ! rE g.i: h{ *!r,d fr turi a!.l.d ll r' l& dn ci.k'l ireerrr d6riuri lnE l
( rr drl.t6 tF{t k t.ar,({L' ..b: d& L .h.ll hr o.rrn:! as '.'r , . i1 6rj.lt!(tr ot 6.r*d li( ,s -ii dr'!Et&4 ilqr.i! -6{16. L m &
FF!s.. r,E aa *(.a R. $.tr). lrB .rlPi..< a rJ\e.. r.5r. L, rn,.a i, I!{., i i!{ -{jer a \. &U $.r.1d't '!'!tr ri:L rrlqrqi &*r

&v:Lvna

E-& niar/&CG.6r:'i,to
:h-aa,qsdurn .li.r6 . irb..!r., Llar . i(.dt d.
 F. o. I2t2ll ?02GEu{.4}
Mrniatry of Financ!
D.!'ertmrnt of ExFndrturc
All(A) Brench

Norrj:r BLrc!, Ncr! Qalli.

I ?tr Orrolra,., ?Ct2i

gub:

ln

of
to acy

|icu of onc LTC in thc Block of ?rlA.2t rubjlrt !o ibr

a; ?jla anlpie!{-_ E;rs,:Cs rhr cr,rlll ol a laB?i 6LuD ihnn th. .nlillc.oci:t,n
d:.rrLrnr o, ;it oi a!lqa ( \i,rri,:rrun

c) ?hc decned ITC,ar!: for thiri purpos. rs Bivcn belov,.

r-' arirlory ot *arploy..i

t .rn.d LaC frrc-|i
(Rourd T.tpl
perrou
._

R!. z< r,00O

R!- (iooo

d) Th! .ash cquital..t r}".a) bc rll{rwcd d lha atnpioyac spari{rg a ru:n g

tlasr o, !h. r/aiqi cf tnt flrra giean aboea.

a!r/ Comd...21
.,,,..1.'-,
'.1 '.:., N ),a, .,.

3. l{.ad $i

and S{P,t

5 Thcaa otdrrs q'lll tilLr effect froft i]l( dar. a]f rslu&nc€ oi thia Otic.
Memoitndud alld u'il! lJ. r!1 {oic. duain8 lht ei:rcnt ftirncial v.at lilt 3i'
Msrch. 242;

5 Al, :hc i{i:}isttte:I).'}rrtmt,rle a,t..qt€sr(d to i)rrnB:ha con'.cilts r: !hi3

OM t. lh! aoic. q{ ail r!. Alaa.h.C anri Sutr.a!:1Brc c{i,r?i L:r thcir mtt.:"iai:o!r
I'
ilrndi vcrsron of thr6 Offi.! Ivkrnar8ndL{, lylll foll,.w
n f L,,ti
t, -,.-. ..'-
lB.K.M{n*$rl
*.Pu!r S!.:.loO' :o u:a Ci)11. af ]tdl,
To
. All lhi Xinis:ri.sr D.parr )cnt! cf tha Csrrrnn,rdr of lndc
 Atrer..A
ItBtLs
Lt .Crd .alrbt'rr r. !Ja, 8OO .id t . bATrf a a{all br r!$r6rt t*.r
& t rtd,
Llrt EncrrlE*r{:' rl,!B 50(, r : l1l r.l-0 ' Rr s4.OIs
3t)

F[t Vrllt Rr 2o.0fi] r { . Rs Eo,(}lI

Tot l V.lE - Rs. 134.0!5

tulqrnt tD br {'crn Gr full c.'h bcnclr . tu. 5a,Oi5 , 2,40.000'- Rr. 2,94.0t5

lal$.tr o, lrrvr E rea*t trr totd - !4$-&IJ9q- - r8%

2,94r rs

'b) Ah.r€ ol Par. ill letaJ " !EJ!!,]LEg . zr'.r

2,9{,Oli

' 3 qo.a oa rurilird anlrrc i80,O0O x 3 . 3,40,691

. ltu., if .d sE glqrc! 6Fndr Rr. 2r94rl5 1r atrr!. b. ril b. r!t!*{ a.h

.roosrl o, tb. I,YiOI5,

6{,8OO}.

.,.

fr lt
 F. No'laq/?&0.EIl{A}
GoearlrE rt 9, ln lia
Mhrtyot ltnel.o
DlF br.rs o{ [rFditur!
EJtiA) Eir'rdl
Nlr&fin lt N.* fx$
*r !&rqnbd,2&
Ofi.a t reirnd$n
tub: SFjil Crdt hcllg. .gsivr|lrt hr 0{{ o, L!
,. irvlt Cffi.lldor F.r. tf
C. trd Covt''rrar. Efi plrf.d*&dntri. Blo.L :'&&A& &rt6..trn,!g.

lhi undeBlsi.d ir di}!{!!d {n rrfs, t$ tx!t- rt .rer r{.$}.r d}&rl 1$

o(ht r 2OA.nd 0. t\uady ArLd Qt,.rtloo (fAQ) ir.8d vid! O-M. ol o'n!
rurnirt &td 10r &tbrr, t&n.dr 6. al.ttstt r6."ib!.d r$6!rt,.
1 Mlnlrrter/Dr?rrtunr lrava ! / clrriricrrtoDr .lth Rlnrd D lll
^!.d Srn
lrh.dt r th! dyrn r |lk n .r ,ar *. ,drrfia l&dt t efit{il rvffitn S &}r d
.

dkhl'..l o, dvtt ttra (I) rhdhtr rtx llrynici.ri br in ltl€ n l,lr of .Flr c rnd
/6l.iyt n ly nr.lrLr who a* ellgttfu &* t]fc,
3. 'nr SP(.rrl Crrh P..fr8 S+ir&* nr &.t n{ tna tfc k 6, e{.rn?is!l! end

lnrtndviro ooruqrrptlron by f*vcoura* Srphpe ard d1e bfr€Str ('n be ,vrirrd

up tn 31.0$2gat. hr. { d O"M d.bd lZt0m ,}ot idn*t6f ad$r&.! }o C&'rntrdil

diployer. in ll"u of LTC lrr rrnd la9. atrrhocni A, ihb b a St <id Crlh
h.k g., d! rub. lihltnt ro .dranai tal4r. ur&. LIt .r. noi rl',{k t{r ln dte
pnFni sclEic. A(tordhdy lr n chrlri.d thrr.
O thc drontt te&m uri.r tt t t![l. dnll b. rrxled ra @ b.t6re sti l,{r..ln
,oill, rnd
(i) t oh., oad!. Soodr.nd Eri.ei PtttrL.d .. lrr SE rthcrne
E !n be in
''ly
tfu nrmc ofupoucc or my f.rnily mambar i,ho .n .li8nla fot LTC !a.r.
a. Thtr k*rcr *ith t}lc €pPrvtrl d Saq"tirtFrFendltsqi-

fg K trl.nlhrn)
D.prly S..rdta4. io thr(h(.1ol lndli
To
I

AII lhc M{nbkhr/ D.Fnrn€nu ol l}r. Co'i.crxJn.r* rt tndia