TA and DA on official tour: travel class and daily allowance
Updated 11 October 2026
On an official tour, central government employees get the fare for their entitled class of travel plus a daily allowance made up of three parts: hotel, local travel and a food lump sum. Since 1 January 2024, when DA reached 50%, these limits are 25% higher than the 2017 rates; for example, Levels 9 to 11 can claim hotel up to ₹2,812.50 a day and food of ₹1,125 a day.
Travel class by pay level
Entitlements are set by the Department of Expenditure OM of 13 July 2017:
| Pay level | Air | Train |
|---|---|---|
| 14 and above | Business or club class | AC First |
| 12 and 13 | Economy | AC First |
| 6 to 11 | Economy | AC 2-tier |
| 5 and below | Not entitled | First class, AC 3-tier or AC chair car |
Premium trains such as Rajdhani and Shatabdi are allowed in the matching class, Tatkal charges are paid, and if your class is not available you may travel one class lower. Book at the cheapest fare available in your class through the channels your office allows. Levels 6 to 8 can fly on tour, but not on LTC (see LTC rules). Where there is no rail link, employees entitled to AC 2-tier or above may travel by AC bus. Frequent-flyer miles earned on official tickets may be used only for official travel; using them for private trips can lead to disciplinary action.
Daily allowance: hotel, taxi and food
| Pay level | Hotel, per day | Local travel, per day | Food, per day |
|---|---|---|---|
| 14 and above | Up to ₹9,375 | AC taxi at actual cost | ₹1,500 |
| 12 and 13 | Up to ₹5,625 | AC taxi up to 50 km | ₹1,250 |
| 9 to 11 | Up to ₹2,812.50 | Non-AC taxi up to ₹422.50 | ₹1,125 |
| 6 to 8 | Up to ₹937.50 (₹1,250 in X cities, with bills) | Non-AC taxi up to ₹281.25 | ₹1,000 |
| 5 and below | Up to ₹562.50 (₹1,250 in X cities, with bills) | Non-AC taxi up to ₹141.25 | ₹625 |
The 2017 figures were ₹7,500, ₹4,500, ₹2,250, ₹750 and ₹450 for hotels and ₹1,200, ₹1,000, ₹900, ₹800 and ₹500 for food. Many offices round the new figures to the nearest rupee.
- Taxes on hotel bills: the hotel ceiling is exclusive of taxes, so GST is reimbursed over and above it.
- Bills: Levels 9 and above claim hotel against bills. Levels 8 and below can claim hotel and local travel up to the normal ceiling on a self-certified claim; the higher X-city hotel limit needs bills.
- Food: a lump sum with no bills, based on the time away from headquarters on each calendar day (midnight to midnight): 30% for less than 6 hours, 70% for 6 to 12 hours and 100% for more than 12 hours.
Road travel and mileage
Where the state has no prescribed rate, road travel by own car or taxi is paid at ₹30 a km and by auto-rickshaw or own scooter at ₹15 a km (up from ₹24 and ₹12). Levels 14 and above may use an AC taxi; Levels 6 to 13 may use a taxi but not an AC one; lower levels are limited to public buses or auto-rickshaw rates.
Hotel: two nights at ₹2,500 a night, within the ₹2,812.50 ceiling. GST at 5% (tariff up to ₹7,500) adds ₹125 a night, paid over the ceiling: 2 × ₹2,625 = ₹5,250.
Local taxi: ₹400 a day for 3 days, each within the ₹422.50 limit: ₹1,200.
Food: day 1 is 10 hours away (70%), day 2 is a full day (100%) and day 3 is 10 hours (70%). ₹1,125 × (0.7 + 1 + 0.7) = ₹1,125 × 2.4 = ₹2,700.
Daily allowance claim: ₹5,250 + ₹1,200 + ₹2,700 = ₹9,150, plus the economy air fare.
Claims and time limits
A tour TA claim must be submitted within 60 days of completing the journey, under a Department of Expenditure OM of 13 March 2018; otherwise it is forfeited. The same 60-day limit applies to transfer, training and retirement journeys, but not to LTC, which has its own deadlines. Claims kept pending for more than a year have to be investigated before payment. The orders are on the Department of Expenditure website.
Is tour TA/DA taxable?
No. Travel fares and daily allowance for official tours repay expenses incurred for work, so they are not taxable income in either regime. This is different from transport allowance, which is a fixed monthly amount and is taxable for most employees (see transport allowance rules), and from LTC, which is exempt only under the old regime.