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Limit of Uniform allowance

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(Querist)
17 November 2009 If the employee is given around Rs.9000 uniform allowance and he submits the bill for the same amount spent. Could it be allowed as exemption ,i.e., Rs.108000 p.a. as unifor allowance. Under which sub-section of Section 10 will it come?
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Manish Soni

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Manish Soni (Expert)
17 November 2009 As per sec. 10(14) exemption is allowed to the extent expenditure is incurred for the purpose of uniform,,,

Regards,
Manish Soni
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