Salaried employees in India can take advantage of meal cards, such as Sodexo and Pluxxe, to receive income tax deductions starting from the Tax Year 2026-27. The meal card benefit is capped at ₹50 per meal for Assessment Year (AY) 2026-27 and increases to ₹200 per meal for the following tax year. It is important for employees to verify that the meal card perquisite is accurately reflected in their Form 16, as it is included in the total perquisite value. Chartered Accountant Suresh Surana emphasizes that any excess amount beyond the exempt limit must be reported as taxable income in the ITR. For AY 2026-27, the meal card benefit is only available under the old tax regime, while starting from Tax Year 2026-27, it can be claimed under both regimes. Proper documentation and payroll structuring are essential for compliance, as benefits merged into salary may not qualify for tax exemptions. Employees should maintain records of their meal card usage to ensure eligibility for these benefits.