Can You Use Office Attire Allowance Without a Uniform Policy? Plus, What About Books and Internet?

Can an employee use the office attire allowance in the CTC breakdown if the company does not have a uniform policy? Also, I would like to inquire about allowances for books, periodicals, and internet.

Uniform Allowance and Tax Exemption

Section 10 (14) states that "any allowance to meet the expenditure for purchase and maintenance of UNIFORM for wear during the performance of duties of an office" is tax-free to the extent the allowance is utilized for the specified purpose. Hence, if your company does not have a policy for a uniform, it is incorrect to include an attire allowance in the CTC.

All other mentioned reimbursements are fully exempt from tax; therefore, the company can provide these categories for more tax benefits to its employees against actual bills.