Single Journey is from a place (origin) to destination and return via another route with stoppages at some places between the origin and destination. eg. Mumbai-Kolhapur-Mahableshwar-Lonavala-Mumbai Travel is by cab. How will the LTA be calculated then 1) Only journey charges (first class AC train fare) between Mumbai-Kolhapur and return-Mumbai (calculated only for one place i.e. maximum distance travelled among the places; no intermediate place considered) Or 2) First class AC train fare from Mumbai-Kolhapur, then Kolaphur-Mahableshwar and lastly Lonavala- back to Mumbai.
Have checked the LTA rules on below website, but not clear for the above case. http://www.taxmann.com/taxmanndit/dispcitation/showcit.aspx?fn=http://www.taxmann.com/DitTaxmann/IncomeTaxRules/Rules2005/Rul es002B.htm
