Exemption as regards uniform allowance

Dear Professional Colleagues,

The employees of one of my clients are getting uniform allowance as part of CTC. The company is not having any pre-decided uniform for the employees.

Whether this uniform allowance, as part of the salary, is exempt, either partially or fully, under section 10 ( 14 ) - Rule 2BB, on the production of a declaration that employee has incurred the expenses on purchase or maintenance and upkeep of of uniform in connection with performance of his official duty.

Regards,

CA. K. K. Srivastava