Uniform allowance exemption is allowed or not

It is included under standard deduction

Standard deduction of Rs. 40,000/- (now Rs. 50,000/-) includes only transport allowance and medical reimbursements. Uniform Allowance and LTA are not covered under this deduction.

Uniform allowance can be claimed if it is for office purpose. Kindly note that Gujarat HC in its case of ONGC vs ACIT (2016) has ruled that normal dress code worn by employees is not uniform for purpose of exemption as uniform allowance under section 10(14)(i).

LTA deduction can be claimed for 2 times in a block of 4 years. Current block period is 2018-21.

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