Professional · allowance
Uniform allowance
Exempt to the extent spent on purchasing and maintaining a uniform worn on duty — old regime only.
How the taxable value is determined
Exempt to the extent actually incurred on the purchase or maintenance of uniform worn while performing duties. Withdrawn under the new regime.
Regime availability
- Old regime
- Available
- New regime
- Not available
Documentation to keep
Purchase and laundering bills.
Legal basis: Rule 2BB(1)(f), Income-tax Rules
Frequently asked questions
Is uniform allowance taxable in India?
Exempt to the extent spent on purchasing and maintaining a uniform worn on duty — old regime only. Exempt to the extent actually incurred on the purchase or maintenance of uniform worn while performing duties. Withdrawn under the new regime.
Does the exemption apply under the new tax regime?
Under the old regime this treatment is available; under the new regime it is not available. Legal basis: Rule 2BB(1)(f), Income-tax Rules.
What records should I keep for uniform allowance?
Purchase and laundering bills.
Related tools & guides
Reflects provisions in force for FY 2026-27; verify against the latest government publications (incometax.gov.in). Information, not tax advice.