Section 10(5): Leave Travel Concession/Assistance

Various payments received whether from present or past employer, is taxable as profit in lieu of salary. The receipts are exempted to the extent mentioned here. Generally employees are encouraged to travel anywhere in India along with their families and to help the employee the travel expenses are given by employer which are exempt u/s 10(5).

source https://www.caclubindia.com/articles/section-105-leave-travel-concession-assistance-44923.asp