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    <title>Expanded Tax-Free Perquisites Under Finance Act 2025: A Game Changer for Salaried Indians</title>
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    <description>Finance Act 2025 raises the tax free ceiling for employer perquisites under Section 17(2)(iii) and expands the employer funded overseas medical treatment exemption under the Section 17(2) proviso, applying valuation rules, documentation requirements and TDS obligations from April 1, 2025, to reduce taxable salary by bringing more non cash benefits within exempt status.</description>
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