ITR filing 2026: Who can claim meal card benefit before 31 July deadline? Rules explained

The tax treatment of employer-provided meal benefits has been revised under the latest income tax rules. From 1 April 2026, the tax-exempt value has been raised to ₹200 per meal from ₹50 earlier. The updated provisions also do not include the earlier restriction that excluded this benefit under the new tax regime, allowing wider applicability.

Meal vouchers are not classified as deductions like those under Section 80C. Instead, they fall under salary perquisite valuation rules. This essentially means that if the prescribed value is excluded before salary is taxed, it does not become taxable income at all.

The standard calculation assumes ₹200 per meal and 2 meals per day, totalling a daily allowance of ₹400. However, the benefit does not apply automatically. The benefit can only be claimed on working days, and is restricted to food and non-alcoholic beverages.

Who can claim meal card benefits in ITR FY26?

For ITR filing on or before 31 July 2026, corresponding to financial year 2025-26, meal card tax benefits are available only under the old tax regime as per the provisions of the Income Tax Act, 1961. For ITR filing from financial year 2026–27 onwards, the benefit will be available under both old and new tax regimes, following changes introduced by the Income Tax Act, 2025.

Salaried employees receiving meal card benefits through providers such as Sodexo, Pluxee and Zaggle can claim tax benefits. With the revised provisions applicable from financial year 2026–27, the scope of eligibility will widen across both tax regimes.

As per the income tax norms, meal card benefits are reflected in Form 16 as part of the salary structure, with the eligible portion treated as a non-taxable perquisite. Any taxable component, if applicable, is included in Part B of Form 16, according to Siddharth Maurya, Founder & Managing Director of Vibhavangal Anukulakara Private Limited.

“Many taxpayers face the dilemma of tax payable on the overall salary, and are often subject to some differences as the non-taxable amount has to be reconciled with the salary slip and Form 16. It is necessary to reconcile the Form 16 received against the salary slip to compute tax benefits correctly,” he said.

Even though meal card benefits are tax-free up to specified limits, a taxpayer should still report them in ITR under exempt perquisites. The reported amount should match the perquisite details in Form 16 (Part B), according to the expert.

How to report excess?

In practice, this excess meal card benefit is intended to be included in the taxable salary reported on Form 16 by the employee’s employer.

“If the employer fails to do so, this excess should be reported as “Income from Salary” by the employee while filing his/her income tax return,” he said.

How to check if you have a meal card benefit?

There are three easy ways employees can check if they are provided with meal cards:

— Check salary slip: If a meal card is provided by an employer, the employee can find a “Sodexo/meal card” entry on their pay slip.

— CTC breakdown: The second way is to find your C2C (Cost-to-Company) breakdown. If you are provided with a meal card, this entry will be listed within your structured benefits.

— Check Form 16: The meal card will be listed in this form (if given at all), as well as tax exemptions for the meal card if it has tax exemptions.

“Most companies employ prepaid card services. Using this, you can check your card balance using your HR portal. If you have any confusion, simply checking with HR or the payroll department will easily answer if this structured benefit is employed in your salary,” Maurya said.