New tax rules notified: From HRA to company car to meal card, top 5 prominent changes which will impact salaried taxpayers

The Income Tax Rules, 2026 have been notified, introducing significant changes for salaried taxpayers. Key updates include revised motor car perquisite valuations, an increased tax-free loan limit to Rs 2 lakh, and enhanced meal voucher exemptions under the old tax regime. HRA benefits now extend to more major cities, with new disclosure requirements for landlords.