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Hello sir,
If a person has travelled from Delhi to Manali and has LTC Certificate from authorized travel agency mentioning all details of road travel done and cost incurred.
How the calculation is done? based on LTC Certificate or shortest route calculate from your first destination to last and convert distance into First class A/C Mail fare expess.

From India, Pune
No need. He has traveled from Delhi to Manali by bus but he has not taken circuitous route. I believe it is a direct bus service betn Del - Manali. Public Transport fares are considered for LTA tax exemption.
pon.

From India, Lucknow
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