{"id":2657,"date":"2025-08-21T16:39:18","date_gmt":"2025-08-21T11:09:18","guid":{"rendered":"https:\/\/www.sgcms.com\/regulatory-updates\/?p=2657"},"modified":"2025-08-21T16:39:18","modified_gmt":"2025-08-21T11:09:18","slug":"new-cbdt-rules-on-taxation-of-perquisites","status":"publish","type":"post","link":"https:\/\/www.sgcms.com\/regulatory-updates\/new-cbdt-rules-on-taxation-of-perquisites\/","title":{"rendered":"New CBDT Rules on Taxation of Perquisites"},"content":{"rendered":"<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\">The Central Board of Direct Taxes (CBDT) has rolled out two important rules that reshape how perquisites (or perks) will be taxed going forward:<\/p>\n<ul class=\"marker:text-quiet list-disc\">\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Rule 3C:<\/strong>\u00a0Tax relief on employer-provided perks will now be available only if your annual salary does not exceed\u00a0<strong>\u20b94,00,000<\/strong>.<\/p>\n<\/li>\n<li class=\"py-0 my-0 prose-p:pt-0 prose-p:mb-2 prose-p:my-0 [&amp;&gt;p]:pt-0 [&amp;&gt;p]:mb-2 [&amp;&gt;p]:my-0\">\n<p class=\"my-2 [&amp;+p]:mt-4 [&amp;_strong:has(+br)]:inline-block [&amp;_strong:has(+br)]:pb-2\"><strong>Rule 3D:<\/strong>\u00a0Certain perquisites will remain exempt from tax, but\u00a0<strong>only if your Gross Total Income is \u20b98,00,000 or below<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<p>Please find attached the official notification.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-2162\" src=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon-210x300.png\" alt=\"pdf icon\" width=\"26\" height=\"37\" srcset=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon-210x300.png 210w, https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon-105x150.png 105w, https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2024\/09\/pdf-icon.png 512w\" sizes=\"auto, (max-width: 26px) 100vw, 26px\" \/> <strong><a href=\"https:\/\/www.sgcms.com\/regulatory-updates\/wp-content\/uploads\/2025\/08\/CBDT-Notification-No.-133_2025.pdf\">CBDT-Notification-No.-133_2025<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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:\u00a0Tax relief on employer-provided perks will now be available only if your annual salary does not exceed\u00a0\u20b94,00,000. Rule 3D:\u00a0Certain perquisites will remain exempt from tax, but\u00a0only if your Gross Total&hellip; <a class=\"more-link\" href=\"https:\/\/www.sgcms.com\/regulatory-updates\/new-cbdt-rules-on-taxation-of-perquisites\/\">Continue reading <span class=\"screen-reader-text\">New CBDT Rules on Taxation of Perquisites<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":2098,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60],"tags":[55],"class_list":["post-2657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-income-tax","statesofindia-central","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New CBDT Rules on Taxation of Perquisites - Regulatory Updates by SGCMS<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sgcms.com\/regulatory-updates\/new-cbdt-rules-on-taxation-of-perquisites\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New CBDT Rules on Taxation of Perquisites - Regulatory Updates by SGCMS\" \/>\n<meta property=\"og:description\" content=\"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:\u00a0Tax relief on employer-provided perks will now be available only if your annual salary does not exceed\u00a0\u20b94,00,000. 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