The Indian Central Board of Direct Taxes (CBDT) has introduced revisions to income tax rules impacting individuals who receive rent-free accommodation from employers. CBDT’s amendments to Income Tax Rules, which will become effective on 1 September, will enable employees to save more and take home higher salaries. The changes imply that employees who receive unfurnished accommodation from outside the state or central governments will experience lower valuation of their homes. The result is expected to reduce their taxable base, leading to relief in the form of take-home pay.