Uniform Allowance section 10 (14)

[Venukumar HJ]

Is formal dress fixed in HR policy is allowable as Uniform allowance?

Maximum how much can company fix as uniform allowance? (There is no limit in Income tax)

IS there any case laws related to Uniform allowance? please share.

[YAGAY andSUN]

In our view Rs. 500 pm

[DR.MARIAPPAN GOVINDARAJAN]

I also rhink it is ₹ 500/-

AI Summary

Uniform allowance: formal office dress can qualify as an allowance; employers should set a reasonable fixed monthly sum. A forum query asked whether formal dress fixed in an employer's HR policy qualifies as a uniform allowance for income tax purposes and whether any limit exists; respondents recommended a fixed monthly sum of five hundred rupees as an appropriate uniform allowance, noting practitioner opinion rather than authoritative rulings.