FBT on Uniform Provided By Company

Expenses on uniform provided to employees exempt from FBT only upto the extent such expenditure incurred to meet the statutory any statutory obligation. See clarification note below:

74. Any expenditure incurred for meeting the employers statutory obligations under the Employment Standing Orders Act, 1948, fall within the scope of the exclusion in the Explanation to clause (E) of sub-section (2) of section 115WB. Therefore, expenditure incurred on providing safety shoes or uniform or equipment to the employees or incurred for the purposes of reimbursement of washing charges, is exempt from FBT to the extent such expenditure is incurred to meet such statutory obligation