印度从2026年4月1日起将8个城市的HRA免税率提高到50%,并制定了新的披露规则和福利限制. India raises HRA tax exemptions to 50% in eight cities starting April 1, 2026, with new disclosure rules and benefit limits.

印度已推出2026年4月1日生效的"所得税规则",将较高房租津贴 (HRA) 的豁免扩大到八个主要城市 - 孟买,加尔各答,德里,奈,海达拉巴德,普那,艾哈迈达巴德和班加罗尔. 在这些城市中,豁免率提高至薪水50%;而其他地方为40%. India has introduced the Income Tax Rules, 2026, effective April 1, 2026, expanding higher House Rent Allowance (HRA) exemptions to eight major cities—Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad, and Bengaluru—where the exemption rate rises to 50% of salary, up from 40% elsewhere. 纳税人现在必须在124表中披露房东关系,特别是对亲属支付的租金, 以防止滥用. Taxpayers must now disclose landlord relationships in Form 124, especially for rent paid to relatives, to prevent misuse. 公司提供的汽车的税收价值也增加,旧制度下免税限额为每餐200卢比, 每年可以免税无息贷款2万卢比. The rules also increase the taxable value of company-provided cars, raise the tax-free limit for meal benefits under the old regime to Rs 200 per meal, and allow up to Rs 2 lakh in annual tax-free interest-free loans. 这些更新旨在提高税收合规的透明度和公平性. These updates aim to enhance transparency and fairness in tax compliance.