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These changes, affecting both old and new tax regimes, will lead to higher income tax for employees using employerprovided vehicles for mixed or personal use, with revised perquisite values now reflecting current economic realities.. These changes, affecting both old and new tax regimes, will lead to higher income tax for employees using employerprovided vehicles for mixed or personal use, with revised perquisite values now reflecting current economic realities.. Complete guide to draft income tax rules 2026 for salaried employees — vehicle perquisites, employer loans, transport allowance, pan reporting and what it means for old vs new regime choice..

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