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Uniform washing allowance

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(Querist)
23 June 2014 Respected Experts,
Plz tell me, If any salary person get Uniform Washing Allowance Rs.3000/- per month then, Is it exempted under section 10, & If YES then upto what extent and on which basis it is exempt from income tax...???

Thank you...
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Ravindra Srinivasa

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Ravindra Srinivasa (Expert)
25 June 2014 Uniform Allowance given by the employer to employee during the performance of duties of an office both for purchase or maintenance is exempt u/s 10(14)(i) read with Rule 2BB, subject to actual expenses incurred.
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