Uniform allowance

According the Income Tax Act, 1961 ,any  allowance, by whatever name called, granted to meet the expenditure incurred on the purchase and maintainence of uniform for wear during the performance of the duties of an office or employment of profit. Hence, the Professional Attire Allowance received may be construed as Uniform Allowance and exemption can be claimed to the extent of the minimum of the following :-

1) Actual allowance received

2) Actual amount spent for thepurposes of duties of office or employment.

Regards,

Devendra Kulkarni