The Economic Times

Meal vouchers at Rs 200 per meal: Who gets income tax benefit and how the working hours rule applies

The increase in the tax-exempt limit for employer-provided meals to 200 per meal under Rule 15 of the Income-Tax Rules, 2026 marks a significant shift from the earlier 50 cap. However, the real issue lies not in the quantum of the benefit, but in the interpretation of the ruleparticularly the condition that meals must be provided during working hours.