## Tax-Free Perquisites (Available in All Cases)
The following perquisites are exempt for all employees:
1. Telephone facility — telephone/mobile services at the employee's residence are tax-free. But a telephone allowance (cash) is always taxable.
2. Transport facility — free/discounted transport provided by an employer engaged in the passenger or goods transport business is exempt.
3. Privilege passes — privilege passes/tickets issued by Indian Railways to its employees are exempt.
4. Overseas perquisites by Government — perquisites provided by the Government to Indian citizens for services rendered abroad are exempt (allowances are also exempt u/s 10(7)).
5. Group insurance contributions — employer contributions to a staff group insurance plan are tax-free.
6. Personal accident insurance — annual premiums paid by the employer on employees' personal accident policies are exempt.
7. Office refreshments — refreshments during working hours on office premises are tax-free.
8. Subsidised meals — meals up to ₹50 per meal are exempt if the employee opts out of the default (new) tax regime (includes paid vouchers, non-alcoholic beverages and food).
9. Recreational facilities — general recreational/club facilities are exempt provided they are not restricted to a few selected employees.
10. Training expenses — costs of employee training/refresher courses, including boarding and lodging, are exempt.
11. Welfare fund contributions — contributions to recognised PF, superannuation funds or deposit-linked insurance funds are tax-free up to specified limits.
12. Leave Travel Concession (LTC) — exempt under specified conditions if the employee opts out of the default regime. For High Court/Supreme Court judges and their families, LTC is fully exempt without conditions if they opt out of the default regime under Section 115BAC(1A).
13. Medical facilities — exempt within specified limits.
14. Rent-free official residence — exempt for High Court and Supreme Court judges under certain conditions.
15. Conveyance for judges — conveyance provided to High Court and Supreme Court judges is exempt if they choose the optional (old) tax regime.