uniform allowance

Dear Rajna,

Law has not specified any kind of document to be obtained in this case but yes as proof that employee has incurred the expenditure u should collect "Bills for shopping, Tailor/stiching charges, etc"

If an executive who is entitled for uniform reimbursement , has spent on purchase of  an imported ready-made pant and shirt , can this not be claimed for exemption  ? ( like any other pruchase of such clothing in India )

Section 10(14)(i) of the Income Tax Act specifies three main conditions to qualify any exemption, namely "wholly", "exclusively", "necessarily" and added "incurred in the performance of the duties of an office or employment of profit".  Its an acid test. In my view only the uniform allowances given to Nurses, Police, Military, fireman, special clothing required for works, etc. will qulify NOT for any office goers. 

This is because the dress can be used for private purposes as well breaching the "wholly & Exclusively". You may claim that I am using the uniform only for official purposes, but nobody can deny that the potential to use. Do not ever read the lines that suites your wish. In this case many would have read only sec 10(14) (f) and conveniently forgotten about (i).  Beware of them!

If you allow it as tax free you are running at huge risk!

on what basis we can avail uniform allownace ?. if we are purchasing ordingary dress for office wearing and producing bill for the same. is it eligible for uniform allowance exemption?

Do the purchase of accessories that are carried to office like bags, wallets, spectacles included in the uniform expenses tax deductibles ? Though I know footwears and belts are covered.