Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
India does not have government-mandated per diem rates. Employers have flexibility in defining their policies, either by:
- Setting fixed per diem allowances based on estimated expenses;
- Reimbursing actual expenses incurred, supported by receipts.
Companies should ensure policies are well-documented and aligned with internal travel guidelines to maintain transparency and tax compliance.
Last changed 2026-01-26