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Uniform allowance is paid to meet the expenses related to the purchase and maintenance of uniforms for performing the official duties of an employee. Often employees are required to report in their official uniform while performing their tasks, especially in factories, hospitals, and many other industries to distinguish the employees department-wise, designation, job, or based on their projects. Uniform expenses include dress materials, stitching charges, maintenance of uniform, safety peripherals such as safety shoes, gloves, etc .,
Often employer provides uniform for their employees, but some employers leave it to their employees to take care of the uniform and provide them with uniform allowance to take care of such expenses. The maximum amount of exemption is limited to actual expenses or the salary component amount provided for the Uniform allowance in CTC, whichever is lower.
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