Under the revised income tax rules effective from April 1, 2026, the tax-exempt value for employer-provided meal benefits will increase to ₹200 per meal, up from ₹50. This change allows for broader applicability of meal benefits under both the old and new tax regimes starting from financial year 2026-27. For ITR filing due by July 31, 2026, these benefits can only be claimed under the old tax regime as per the Income Tax Act, 1961. Employees receiving meal card benefits through providers like Sodexo, Pluxee, and Zaggle can benefit from these provisions. The meal card benefits are treated as non-taxable perquisites and must be reported in the income tax return (ITR) under exempt perquisites, aligning with details in Form 16. Taxpayers should ensure that the reported amount matches the perquisite details in Form 16 to accurately compute tax benefits. If an employer fails to report excess meal card benefits, employees are advised to declare this as 'Income from Salary' in their tax returns. Employees can verify their meal card benefits through their salary slips, Cost-to-Company (CTC) breakdowns, or Form 16, and should consult their HR department for any clarifications.