Vehicle · perquisite
EV charging and electricity for vehicles
Charging costs sit inside the prescribed car values where the employer bears running expenses.
How the taxable value is determined
Where a car perquisite is valued at the prescribed rates and the employer bears running costs, charging or fuel is already accounted for and is not added again. Standalone charging benefits without a car perquisite are valued at the employer's cost.
Regime availability
- Old regime
- Prescribed value applies
- New regime
- Prescribed value applies
Documentation to keep
Employer policy and charging invoices.
Legal basis: Rule 3(2), Income-tax Rules
Frequently asked questions
Is ev charging and electricity for vehicles taxable in India?
Charging costs sit inside the prescribed car values where the employer bears running expenses. Where a car perquisite is valued at the prescribed rates and the employer bears running costs, charging or fuel is already accounted for and is not added again. Standalone charging benefits without a car perquisite are valued at the employer's cost.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is not applicable — the value is prescribed, not exempted; under the new regime it is not applicable — the value is prescribed, not exempted. Legal basis: Rule 3(2), Income-tax Rules.
What records should I keep for ev charging and electricity for vehicles?
Employer policy and charging invoices.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.