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    <title>Income-tax (Thirteenth Amendment) Rules, 2004</title>
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    <description>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 &quot;value of free meals&quot; with &quot;value of free food and non-alcoholic beverages&quot; 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.</description>
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