Effective from April 1, 2026, the tax-exempt limit for employer-provided meal cards will increase to ₹200 per meal, up from the previous limit of ₹50. This change is significant as it removes earlier restrictions under the new income tax regime, allowing employees to benefit from meal vouchers without the previous limitations. To qualify for this tax-free benefit, employees must meet several conditions outlined in Rule 15. These include that meals must be provided during working hours, the vouchers can only be used for food and non-alcoholic beverages, and they must be issued by the employer as part of the salary package. The benefit is capped at ₹200 per meal, meaning any amount above this will be taxable. This reform is part of the Income-Tax Rules, 2026, which were notified by the Central Board of Direct Taxes (CBDT) on March 20, 2026, as part of a comprehensive overhaul of salary and perquisite taxation aimed at benefiting salaried employees.