India Income Tax Rules 2026 for Employment Taxation

This India Income Tax Rules, 2026 guide gives a clear reference for businesses, HR teams, payroll teams, finance teams, and tax professionals looking to understand the key employment taxation changes effective from 1 April 2026. It is especially useful for employers reviewing salary structures, perquisite valuation, allowance exemptions, employee tax declarations, and related payroll compliance. The document covers important updates such as revised taxable perquisite values for employer-provided motor cars, higher limits for interest-free loans, meal vouchers, gifts, HRA, children education allowance, hostel allowance, transport allowance, and LTA claims.