11/08/2026
๐ข P.U. (A) 289/2026 Income Tax (Deduction for Payment of Additional Paid Leave for the Care of Child or Sick or Disabled Immediate Family Member) Rules 2026
[gazetted on 11 August 2026]
Qualifying employer may claim an additional tax deduction equivalent to 50% of the payment of additional paid leave for:
๐ถ Care of a child under 2 years old
๐ฅ Care of a sick immediate family member
โฟ Care of a disabled immediate family member
๐ Key Conditions:
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Full-time employees only
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Medical certification required for a sick family member; JKM certification required for a disabled family member
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Immediate family includes spouse, parents/in-laws, children, siblings and grandparents, including specified step/adoptive relationships
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Certain employers are excluded, including sole proprietorships, employee-controlled companies and specified related-party employers
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Deduction period: maximum 12 consecutive months per YA
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Applicable for YA 2025โYA 2027, subject to TalentCorp verification