Tax Column

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Tax Column

Both ‘attire’ allowance (uniform allowance) and ‘pursuit’ allowance (academic or research allowance) are eligible for tax exemption under section 10(14)(1) of the Income Tax Act. However, the exemption is subject to certain conditions given in Rule 2BB of the Income Tax Rules. Under this Rule, an allowance granted to meet expenses incurred on purchase or maintenance of uniform for wear during the performance of official duty is exempt.

Both ‘attire’ allowance (uniform allowance) and ‘pursuit’ allowance (academic or research allowance) are eligible for tax exemption under section 10(14)(1) of the Income Tax Act. However, the exemption is subject to certain conditions given in Rule 2BB of the Income Tax Rules. Under this Rule, an allowance granted to meet expenses incurred on purchase or maintenance of uniform for wear during the performance of official duty is exempt.

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