Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
This query is : Open
13 July 2026
Issue: A salaried employee is getting reimbursement of Fuel/driver expenses etc as part of his salary against his own car. So far in old regime, he can claim the exemption u/s 17(2 of Rs. 32,400/- for his small car. However, while switching to new regime this year, he is unable to claim the same in ITR-2, though the Form captures the perquisite amount under the Income Head- Salary properly. My query is -
1) Is this exemption u/s17(2) is still available under New Tax Regime ?
2) And if so, how can this be claimed in ITR-2?
1) Is this exemption u/s17(2) is still available under New Tax Regime ?
2) And if so, how can this be claimed in ITR-2?
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