Salary_Perquisites_and_Allowances_Comparative

Recalibrating Salary Structures: A Comparative Analysis of Proposed Changes

- The Draft Income Tax Rules, 2026 propose significant changes in the valuation of perquisites and exemptions available to salaried individuals. These revisions could materially influence salary structuring, tax planning, and overall tax liability for professionals.
- In this post, We have highlighted a comparative analysis of the proposed changes vis-à-vis the current rules, covering key aspects such as HRA, transport allowance, meal allowance, children’s education and hostel allowance, and perquisite valuation.

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