Draft Income Tax Rules 2026 proposed changes in benefits given to employees by employers, like increasing tax-free limit on cars. These also include increasing tax exemption on gifts to ₹15,000 from ₹5,000, free food to ₹200 from ₹50 per meal, medical treatment loans to ₹2 lakh from ₹20,000, free education to employee's child from ₹1,000 to ₹3,000 per month, etc.