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of <h1>Tax Deductions for Meals: Section 37(2) Excludes Off-Site Food for Low-Paid Employees from Entertainment Expenses.</h1> Section 37(2) of the Income-tax Act, 1961, effective April 1, 1993, limits deductions for entertainment expenditure but excludes food or beverages provided to employees at their workplace. The Board received concerns from small and medium establishments unable to provide on-site canteen services. It decided that food or beverages provided to low-paid employees outside the workplace during working hours should not be treated as entertainment expenditure, provided it is genuine and reasonable. This applies to employees earning under Rs. 24,000, excluding directors or those with substantial company interest. The circular applies from the assessment year 1993-94 onwards.
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