If Person has purchased mobile in the name of Company and employer has considered that under Section 10 Exxemption
My Question is if thats allowed in new tax regime and in ITR form where should I map that ??
Yes, if the employer has provided the mobile reimbursement/exemption as a tax-free perquisite under applicable rules, it can be allowed even under the new tax regime if it qualifies as an exempt business expense.
In the ITR, report the salary figures as per your Form 16; there is no separate field to claim this exemption independently if it has already been considered by the employer
Mobile reimbursement allowance is an amount provided by an employer to cover eligible mobile phone or communication expenses incurred for work purposes. Employees may need to submit bills or expense records according to their company’s reimbursement policy. The tax treatment can depend on how the expense is provided and documented. For current tax-year compliance, employees should check their employer’s policy and applicable Income Tax rules.