Self-declaration by Employee Sufficient for Non-Deduction of TDS on Uniform allowance

CIT Vs Oil And Natural Gas Corporation Ltd (Gujarat High Court) In terms of the above Circular No.15 dated 8.5.1969, for the purpose of calculation of tax deductible at source under section 192, self-certification on the part of the employee that the conveyance was owned by him and being used by him for the purposes of employment was adequate. The present case relates to uniform allowance, which as noticed earlier is exempt from tax under section 10(14)(i)of the Act read with rule 2BB(1)(f) of the rules to the extent to which such expenses are actually incurred for that purpose. Under the Act,...