ITR filing 2026: How to claim meal card tax benefit before July 31, rules explained
1/7
Meal card tax benefit now available under both old and new tax regimes?
Salaried employees receiving meal card benefits (Sodexo, Pluxee, Zaggle, etc.) can claim tax benefits. From Tax Year 2026–27, this benefit will be available under both the old and new tax regimes, due to changes in the Income Tax Act, 2025.
2/7
Key change for AY 2026–27 vs Tax Year 2026–27
For ITR filing on or before July 31, 2026 (AY 2026–27), meal card tax benefits are available only under the old tax regime due to provisions in the Income Tax Act, 1961. From Tax Year 2026–27 (ITR filing by July 31, 2027), the benefit can be claimed under both old and new tax regimes.
3/7
Meal card exemption limits you must know
● For ITR filing by July 31, 2026 (AY 2026–27): Exemption capped at Rs 50 per meal
● For ITR filing by July 31, 2027 (Tax Year 2026–27): Limit increases to Rs 200 per meal
Any amount exceeding these limits will be taxable.
● For ITR filing by July 31, 2027 (Tax Year 2026–27): Limit increases to Rs 200 per meal
Any amount exceeding these limits will be taxable.
Amazon Top Deals
POWERED BY
Crompton Ozone 75 Litres Desert Air Cooler for home | Large & Easy Clean Ice Chamber | 4-Way Air Deflection | High Density Honeycomb Pads | Everlast Pump | Auto Fill| 3 Year Brand Warranty
₹9,798Buy Now43%
OFF
LG 32 L Convection Microwave Oven (MC3286BRUM, Black, 360° Motorised Rotisserie for Bar-be-queing, 301 Auto Cook Menu, Stainless steel cavity, Indian Cuisine, Tandoor Se, Steam Clean & Diet Fry)
₹19,340Buy Now19%
OFF
4/7
Check Form 16 before filing ITR
Before filing ITR, employees should review Form 16 (Part B) and confirm with HR/payroll whether the meal card perquisite has been correctly included among total perquisites. Meal card benefits are not shown separately and are included in overall perquisite value.
5/7
Reporting meal card in ITR
Even though meal card benefits are tax-exempt up to specified limits, they must still be reported in ITR under exempt perquisites. The reported amount should match the perquisite details in Form 16 (Part B).
6/7
What if the employer has not included taxable excess?
If the meal card benefit exceeds ₹50 (AY 2026–27) or ₹200 (Tax Year 2026–27) per meal and the employer has not included the taxable portion in Form 16, the employee must manually report the excess under “Income from Salary” in the ITR.
7/7
Where to check meal card details (Form 12BA)
Meal card benefits may not appear separately in Form 16 Part B. Employees should review Form 12BA, salary slips, or detailed salary structure, where the break-up of perquisites is usually provided.
READ MORE:
meal card tax benefit India 2026 |Sodexo Pluxee Zaggle tax exemption rules |meal card exemption limit ₹50 ₹200 per meal |new vs old tax regime meal benefit |ITR 2026 meal card reporting rules |Form 16 meal card perquisite India |Form 12BA meal card details India |taxable meal card excess amount India |salary perquisites tax rules India 2026 |income tax changes 2025 meal card benefit