UNiform allowance
This query is : Resolved
24 January 2009
What is the amount which is exempt U/s 10 of uniform allowance. What kind of supporting is requierd for claiming this exemption.
Please refer any circular/case law/notification
Thanks
Please refer any circular/case law/notification
Thanks
25 January 2009
Actual amount spent by the employee and amount of allowance received whichever is less is exempt in the hands of employee.
Employee needs to submit invoices for the amount spent by him/her to the employer.
Employee needs to submit invoices for the amount spent by him/her to the employer.
27 January 2009
Could you please give me circular/notification etc. on the same.
02 August 2025
Regarding **Uniform Allowance** exemption under Section 10 of the Income Tax Act:
* **Exempt Amount:**
The exemption is allowed for the actual amount spent by the employee on purchasing uniforms or the amount of allowance received, whichever is less.
* **Supporting Documents:**
The employee should submit **proof of expenditure** (such as bills or invoices) to the employer to claim this exemption.
* **Relevant Circular/Notification:**
While there is no specific standalone circular exclusively on uniform allowance exemption, the principle is derived from the general provisions related to **allowances exempt under Section 10(14)** read with Rule 2BB of the Income Tax Rules.
* For a more authoritative reference, you may refer to:
* CBDT Circular No. 10/1989 dated 21-12-1989 (which broadly discusses exemptions on various allowances)
* ITAT rulings where uniform allowance exemption has been allowed based on actual expenditure proofs.
---
**Summary:**
Uniform allowance is exempt up to the amount actually spent on uniforms (supported by bills), not exceeding the allowance paid.
If you want, I can help you draft a formal note with references or find relevant case laws related to this. Would that be useful?
* **Exempt Amount:**
The exemption is allowed for the actual amount spent by the employee on purchasing uniforms or the amount of allowance received, whichever is less.
* **Supporting Documents:**
The employee should submit **proof of expenditure** (such as bills or invoices) to the employer to claim this exemption.
* **Relevant Circular/Notification:**
While there is no specific standalone circular exclusively on uniform allowance exemption, the principle is derived from the general provisions related to **allowances exempt under Section 10(14)** read with Rule 2BB of the Income Tax Rules.
* For a more authoritative reference, you may refer to:
* CBDT Circular No. 10/1989 dated 21-12-1989 (which broadly discusses exemptions on various allowances)
* ITAT rulings where uniform allowance exemption has been allowed based on actual expenditure proofs.
---
**Summary:**
Uniform allowance is exempt up to the amount actually spent on uniforms (supported by bills), not exceeding the allowance paid.
If you want, I can help you draft a formal note with references or find relevant case laws related to this. Would that be useful?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- GST registration /aadion a new place of business in the same state and city
- Overtime income in salaried person case
- GTA (FCM & RCM) service in same GSTN registration with multiple business segment
- UNUTILISED CAPITAL GAIN FD
- Correction in filed Form 27Q - showing error due to deductee contact number
- Reporting sale value mismatch for share transaction
- Preparation of PL BS and presentation in ITR
- Regarding Trading & Investment in Shares and MF in the context of Income tax return
- Regarding Withdrawal of unused amount in Capital Gain account scheme
- GST OFFICER WRONG NOTICE
- Guidance for proper GST accounting (eway bill with correct valuation) for cut-to-pack job work given
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
- GST ON COTTON TSHIRT EXPORT
- Stamp Duty & Registration Fees on Sale Deed
- GST on Restaurant service
- LTCG - Loss on Equity
- Revision under Section 264 in The Income Tax Act, 1961
- TDS under section 195.
- Filing GST Returns after death of proprietor
Trending Online Classes
-
Input Tax Credit, GST refunds and Recovery of refunds- Roadblocks and way outs
CA Nipun Arora03 September 2025 -
GST LIVE Certification Course - 43rd Weekdays Batch(With Govt Certificate)
Industry Expert15 September 2025
CAclubindia
