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Uniform allowance

bhupeshajmera (Manager - Taxation ) (47 Points)

29 January 2013

i am receiving professional attire allowance , can that be construed as uniform allowance and exemption can be sought for the same. if yes what constructive evidence shall substaniate the exemption claimed.

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Devendra (Chartered Accountant) (4775 Points)
Replied 29 January 2013

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