Normally if food expense is incurred by employer on behalf of the employee, then it has to be treated as perquisite. However, there are certain exceptions to this provision
Food, non-alcoholic beverages provided by an employer to employees during the work hours at office or business premises location is not treated as perquisite
Therefore if a company as part of their policy provide food free of cost, then such value of food would not be treated as part of salary and consequently no tax will be charged subject to INR 50 per meal
Paid vouchers which are non-transferable and usable only at eating joints
Point to be Noted: The value of the meal should not exceed INR 50 per meal
Food and non-alcoholic beverages provided during working hours in remote area or in an offshore installation . There is no limit on such meals or snacks
Tea, Coffee or Non-Alcoholic beverages and Snacks during working hours are tax free perquisites