Perquisites for employer-provided meals and beverages are valued with exemptions for working hours, vouchers, remote areas, and offshore sites. Valuation of employer-provided free food and non-alcoholic beverages is treated as a salary perquisite on the employer's cost less employee recovery, subject to specific exemptions. Food during working hours at the office or through eligible meal vouchers receives concessional treatment up to a prescribed per-meal limit, while tea, coffee and light snacks during working hours are fully exempt. Remote areas and offshore installations enjoy full exemption. Meals outside working hours, alcoholic beverages, and lunch or refreshment allowances remain taxable.