Uniform allowance under sec 10(14)

Any allowances you get monthly which included in your slary structure is taxable income.

Thanks Deepak.

But if you check the Income Tax rules it says uniform allowance are tax exempted.

My question is whether in an IT industry where we do not have uniform can claim tax deduction or not.

Yes it is exempted, if you get reimbursment from your company. But, if you getting said allowances by monthly in your salary, then it is taxable.