Taxability on Reimbursement of Work From Home Expenses

Dear Experts,

Since our working culture is Hybrid . Our company is allowing one time claim of Rs.25,000 to employees toward Work From Home Expenses . Employees can purchase Table , Chair, Monitor , head phone etc and submit bills to Finance dept for reimbursement claim . Whether this expenses are taxable as earnings for employees and accordingly tax should be deducted from their salary.

Kindly do the needful to revert back on this taxability.

Thank You.