Exemption as regards uniform allowance

Dear Professional Colleagues,

The employees of one of my clients are getting uniform allowance as part of CTC. The company is not having any pre-decided uniform for the employees.

Whether this uniform allowance, as part of the salary, is exempt, either partially or fully, under section 10 ( 14 ) - Rule 2BB, on the production of a declaration that employee has incurred the expenses on purchase or maintenance and upkeep of of uniform in connection with performance of his official duty.

Regards,

 

CA. K. K. Srivastava

 

 

Replies (3)

Mr. Srivastave

 

uniform allowance is exempt u/s 10 (14)(i) to the extent actual expenditure or uniform allowanc WEL.

 

in your case no amount was spent on upkeep or maint, of uniform (because of no uniform code is there in company) hence no deduction is allowed

Can any one clarify is there any upper limit defined in the Act?

no upper or lower limit mention in act. The payment of uniform allowance is as per company policy and exemption is as per actual expenditure.

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