The 4 Indian salary perquisites that survive the New Tax Regime (what your HR probably won't volunteer)

If you're a salaried developer in India, this is money left on the table because nobody frames it right.

The FY 2026-27 conventional wisdom: on the New Regime you can only claim the ₹75,000 standard deduction + employer NPS. Everything else — HRA, LTA, 80C, 80D — is disabled. Which is why so many mid-senior developers who took the New Regime for the higher ₹12L Section 87A rebate think their tax bill is just: gross minus standard deduction, slab math, done.

That framing misses four employer-provided benefits that stay exempt in BOTH regimes because they aren't Section 10 exemptions — they're Rule 3 perquisite valuations. The New Regime dropped Section 10; it did NOT touch Rule 3.

Combined tax savings at 30% + 4% cess bracket: typically ₹36,000 to ₹1,20,000/year depending on which your employer offers.

The rule that survived: Rule 3