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ITA 2025 regimeRules 2026 commentaryVolume III1 min read

Income Tax Rules 2026 — Rules 15-21 (Vol III)

Rules 15-21

RULES 15 TO 21 — SALARIES, PERQUISITES & HOUSE PROPERTY INCOME-TAX ACT, 2025 INCOME-TAX ACT, 1961 Rule 15 — Perquisite valuation ( s. 17 ) Rule 3 Rule 16 — RPF / NPS / Super accretion ( s. 17(1)(i) ) Rule 3B Rule 17 — Salary income carve-out ( s. 17(1)(c)(ii) ) Rule 3A part Rule 18 — Hospital…

RULES 15 TO 21 — SALARIES, PERQUISITES & HOUSE PROPERTY

Volume III — At a Glance

INCOME-TAX ACT, 2025

INCOME-TAX ACT, 1961

Rule 15 — Perquisite valuation (s. 17)

Rule 3

Rule 16 — RPF / NPS / Super accretion (s. 17(1)(i))

Rule 3B

Rule 17 — Salary income carve-out (s. 17(1)(c)(ii))

Rule 3A part

Rule 18 — Hospital approval (s. 17(2))

Rule 3A

Rule 19 — GTI for s. 17(3)(b)

Rule 3A part

Rule 20 — VRS scheme (s. 19 Table 12)

Rule 2BA

Rule 21 — Unrealised rent (s. 21(4))

Rule 4

Practitioner notes

  • Rule 15 — review annual update of accommodation rates / motor car amounts / SBI lending rate; mandatory in payroll software.
  • Rule 16 — Rs 7.5 lakh cap formula; auto-compute and disclose on Form 12BA.
  • Rule 18 — track CBDT-approved hospital list; only treatment in approved hospitals qualifies for tax-free perquisite.
  • Rule 20 — VRS structuring requires tight adherence to scheme guidelines; CIT approval of scheme advisable.
  • Rule 21 — six-fold conditions documentation for unrealised rent claim; eviction-step records mandatory.

— End of Rules Volume III —

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