New CBDT Rules on Taxation of Perquisites

The Central Board of Direct Taxes (CBDT) has rolled out two important rules that reshape how perquisites (or perks) will be taxed going forward:

• Rule 3C: Tax relief on employer-provided perks will now be available only if your annual salary does not exceed ₹4,00,000.

• Rule 3D: Certain perquisites will remain exempt from tax, but only if your Gross Total Income is ₹8,00,000 or below.

Please find attached the official notification.

CBDT-Notification-No.-133_2025