₹50,000 per year. There is an exception though—if it is received from a charitable or religious organization registered with the tax authorities as such, then the amount received would not be taxable, even if the amount exceeds ₹50,000.It is important to understand that this applies only to receipt by an individual.
If the amount is not received by the individual, but he receives the benefit of the supplies or services arranged for by another person, such benefit is not taxable, unless it is a benefit provided by his employer or former employer.
Therefore, provision of transportation or accommodation, provision of meals, water or food supplies or provision of medicines would not be taxable.However, instead of providing such facilities,.