UNiform allowance
This query is : Resolved
Pankaj Jhawar
(Querist)
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
CA Tilak Raj Sharma
(Expert)
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.
Pankaj Jhawar
(Querist)
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?
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