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Employee accommodation and meals exemptions clarified, defining temporary site housing and permitted free food and non-alcoholic beverages. Rule 3 of the Income-tax Rules, 1962 is amended to exclude certain employee accommodation at specified operational sites-temporary accommodation with plinth area not exceeding 800 square feet located not less than eight kilometres from municipal or cantonment limits, and accommodation in remote areas-from the sub-rule. Sub-rule (7)(iii) replaces 'value of free meals' with 'value of free food and non-alcoholic beverages' and provides that employer provided free food and non-alcoholic beverages during working hours at office or business premises, or via non-transferable paid vouchers usable only at eating joints, as well as tea or snacks and provisions in remote or offshore sites, are excluded to the extent specified.
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Employee accommodation and meals exemptions clarified, defining temporary site housing and permitted free food and non-alcoholic beverages.
Rule 3 of the Income-tax Rules, 1962 is amended to exclude certain employee accommodation at specified operational sites-temporary accommodation with plinth area not exceeding 800 square feet located not less than eight kilometres from municipal or cantonment limits, and accommodation in remote areas-from the sub-rule. Sub-rule (7)(iii) replaces "value of free meals" with "value of free food and non-alcoholic beverages" and provides that employer provided free food and non-alcoholic beverages during working hours at office or business premises, or via non-transferable paid vouchers usable only at eating joints, as well as tea or snacks and provisions in remote or offshore sites, are excluded to the extent specified.
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