The employee can receive an allowance of their LTC amount if they spend three times the total LTC they are eligible to receive. For example, the maximum LTC fare that an employee can receive per round trip is Rs 36,000 per person.\r\rSo, an employee with three additional family members (spouse and two children) would have a maximum eligibility of Rs 1,44,000. To avail of a tax exemption of Rs 1,44,000, the employee would have to spend Rs 4,32,000 on the eligible items.