Perquisite - Meal Card Exemption

IN income tax act, it is not specified, it depends on the company that in which mode it is providing services of meal card to its employee.

As per income tax act , language is

Free Meals: The perquisite of free means vary widely from uniform canteen food, coupons etc. to lavish hotel meals.  The feature of free meals as a staff welfare measure has been recognised and is exempted upto Rs.35 for each meal by an earlier notification.  The new rule allows expenditure on food upto Rs.50/-.  Such free or subsidised meal should however be provided at office premises or through non transferable vouchers means for only meals during working hours.  These vouchers should be provided by employers encashable only at eating joints.  Tea and snacks during working hours are also not charged as perquisite.  Also arrangements for meals in ‘remote areas’ and offshore installations shall be exempt.  The definition of remote area shall be the same as that associated with the accommodation sub-rule one located at least 40 kilometres away from a town having a population not exceeding 20,000 as per the last published all India census

Dear Karthik,

Your question is very valid one as the section 17 read with Rule 3 provides for exemption only through non-transferable voucher and not from meal card. Strictly going by the literal interpretation it will be taxable perquisite.

Dear Sir,

Pl  clarify the following doubt regardimg exemption

How many meals can be provide by an employer in a single day to the employee?

Regards,

S.Jegadeesan

i've a free meal perquisite in my form 16 but i don't know how and where to claim it in the itr?! currently, it is showing as taxable!!!