Dear Sir kindly quote the circular number of CBDT/GOI which prohibits exemption of LTC availed and amount reimbursed by the Employer for LTC taken by eligible family members only and the employee remains on duty and attends office during the said LTC period. I mean in support of your point number 4 last paragraph. (reproduced) 4..... LTA covers travel for yourself and your family.If your family travels without you, no LTA can be claimed. You have to make the trip, either by yourself or, if claiming for your family, you should travel with them.