Meal Voucher Exemption under New Tax Regime (FY 2026) – Clarification Required

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Hi Team,

With reference to the updated Income Tax Rules, 2026 increasing the meal voucher exemption limit to ₹200 per meal, I wanted to check on its applicability under the new tax regime (Section 115BAC).

As per earlier provisions, meal vouchers/coupons were not eligible for exemption under the new regime. However, the updated rules appear to be silent on this aspect.

Can anyone confirm:

  • Whether meal vouchers/meal card benefits are now exempt under the new tax regime, or

  • Should they still be treated as taxable for employees opting for the new regime?

Would appreciate inputs based on any official clarification.

Thanks!