Communication · perquisite
Telephone and internet reimbursement
Telephone and internet expenses paid or reimbursed by the employer are excluded from perquisite value.
How the taxable value is determined
Expenses on telephone including mobile and data connections, paid or reimbursed by the employer, are outside perquisite valuation in both regimes.
Regime availability
- Old regime
- Available
- New regime
- Available
Documentation to keep
Bills in support of the reimbursement claimed.
Legal basis: Rule 3(7)(ix) proviso, Income-tax Rules
Frequently asked questions
Is telephone and internet reimbursement taxable in India?
Telephone and internet expenses paid or reimbursed by the employer are excluded from perquisite value. Expenses on telephone including mobile and data connections, paid or reimbursed by the employer, are outside perquisite valuation in both regimes.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is available. Legal basis: Rule 3(7)(ix) proviso, Income-tax Rules.
What records should I keep for telephone and internet reimbursement?
Bills in support of the reimbursement claimed.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.