diff --git a/README.md b/README.md
index 08b2302..6ccf607 100644
--- a/README.md
+++ b/README.md
@@ -53,13 +53,30 @@ country.errors.messages
 # => {"cities.name"=>["has already been taken"]}
 ```
 
+## Advanced Usage
+
+### Custom Comparison Logic
+
+For more complex validation scenarios, you can provide custom comparison logic:
+
+```ruby
+validates :cities, nested_uniqueness: {
+  attribute: :name,
+  scope: [:country_id],
+  comparison: ->(value) { value.to_s.strip.downcase }
+}
+```
+
+This is useful when you need to normalize values before comparison (e.g., trimming whitespace, handling special characters, etc.).
+
 Configuration options:
 
-- `:attribute` - Specify the attribute name of associated model to validate.
+- `:attribute` - (Required) Specify the attribute name of associated model to validate.
 - `:scope` - One or more columns by which to limit the scope of the uniqueness constraint.
 - `:case_sensitive` - Looks for an exact match. Ignored by non-text columns (`true` by default).
 - `:message` - A custom error message (default is: "has already been taken").
 - `:error_key` - A custom error key to use (default is: `:taken`).
+- `:comparison` - A callable object (Proc/lambda) for custom value comparison logic.
 
 ## Sponsorship
 
diff --git a/lib/validates_nested_uniqueness.rb b/lib/validates_nested_uniqueness.rb
index 139ba27..6725df0 100644
--- a/lib/validates_nested_uniqueness.rb
+++ b/lib/validates_nested_uniqueness.rb
@@ -8,11 +8,20 @@ module Validations
     # ::nodoc
     class NestedUniquenessValidator < ActiveModel::EachValidator
       def initialize(options)
+        unless options[:attribute]
+          raise ArgumentError, ':attribute option is required. ' \
+                               'Specify the attribute name to validate: `attribute: :name`'
+        end
+
         unless Array(options[:scope]).all? { |scope| scope.respond_to?(:to_sym) }
           raise ArgumentError, "#{options[:scope]} is not supported format for :scope option. " \
                                'Pass a symbol or an array of symbols instead: `scope: :user_id`'
         end
 
+        if options[:comparison] && !options[:comparison].respond_to?(:call)
+          raise ArgumentError, ':comparison option must be a callable object (Proc or lambda)'
+        end
+
         super
 
         @attribute_name = options[:attribute]
@@ -20,37 +29,28 @@ def initialize(options)
         @scope = options[:scope] || []
         @error_key = options[:error_key] || :taken
         @message = options[:message] || nil
+        @comparison = options[:comparison]
       end
 
       def validate_each(record, association_name, value)
+        return if value.blank? || !value.respond_to?(:reject)
+
         track_values = Set.new
 
         reflection = record.class.reflections[association_name.to_s]
+        return unless reflection
 
         indexed_attribute = reflection.options[:index_errors] || ActiveRecord::Base.try(:index_nested_attribute_errors)
 
-        value.reject(&:marked_for_destruction?).select(&:changed_for_autosave?).map.with_index do |nested_value, index|
-          normalized_attribute = normalize_attribute(association_name, indexed_attribute:, index:)
+        value.reject(&:marked_for_destruction?).select(&:changed_for_autosave?).each_with_index do |nested_value, index|
+          next unless nested_value.respond_to?(@attribute_name)
 
-          track_value = @scope.each.with_object({}) do |k, memo|
-            memo[k] = nested_value.try(k)
-          end
+          normalized_attribute = normalize_attribute(association_name, indexed_attribute:, index:)
 
-          track_value[@attribute_name] = nested_value.try(@attribute_name)
-          track_value[@attribute_name] = track_value[@attribute_name].try(:downcase) if @case_sensitive == false
+          track_value = build_track_value(nested_value)
 
           if track_values.member?(track_value)
-            inner_error = ActiveModel::Error.new(
-              nested_value,
-              @attribute_name,
-              @error_key,
-              value: nested_value[@attribute_name],
-              message: @message
-            )
-
-            error = ActiveModel::NestedError.new(record, inner_error, attribute: normalized_attribute)
-
-            record.errors.import(error)
+            add_validation_error(record, nested_value, normalized_attribute)
           else
             track_values.add(track_value)
           end
@@ -59,6 +59,38 @@ def validate_each(record, association_name, value)
 
       private
 
+      def build_track_value(nested_value)
+        track_value = @scope.each_with_object({}) do |scope_key, memo|
+          memo[scope_key] = nested_value.try(scope_key)
+        end
+
+        attribute_value = nested_value.try(@attribute_name)
+        track_value[@attribute_name] = normalize_value(attribute_value)
+        track_value
+      end
+
+      def normalize_value(value)
+        return value if value.nil?
+        return @comparison.call(value) if @comparison
+        return value if @case_sensitive != false
+        return value unless value.respond_to?(:downcase)
+
+        value.downcase
+      end
+
+      def add_validation_error(record, nested_value, normalized_attribute)
+        inner_error = ActiveModel::Error.new(
+          nested_value,
+          @attribute_name,
+          @error_key,
+          value: nested_value[@attribute_name],
+          message: @message
+        )
+
+        error = ActiveModel::NestedError.new(record, inner_error, attribute: normalized_attribute)
+        record.errors.import(error)
+      end
+
       def normalize_attribute(association_name, indexed_attribute: false, index: nil)
         if indexed_attribute
           "#{association_name}[#{index}].#{@attribute_name}"
@@ -71,34 +103,51 @@ def normalize_attribute(association_name, indexed_attribute: false, index: nil)
     # :nodoc:
     module ClassMethods
       # Validates whether associations are uniqueness when using accepts_nested_attributes_for.
-      # Useful for making sure that only one city of the country
-      # can be named "NY".
       #
-      #   class City < ActiveRecord::Base
-      #     belongs_to :country
-      #   end
+      # This validator ensures that nested attributes maintain uniqueness constraints
+      # within the scope of their parent record and any additional specified scopes.
       #
+      # @example Basic usage
       #   class Country < ActiveRecord::Base
       #     has_many :cities, dependent: :destroy
       #     accepts_nested_attributes_for :cities, allow_destroy: true
       #
       #     validates :cities, nested_uniqueness: {
       #       attribute: :name,
-      #       scope: [:country_id],
-      #       case_sensitive: false
+      #       scope: [:country_id]
       #     }
       #   end
       #
-      #   country = Country.new(name: 'US', cities: [City.new(name: 'NY'), City.new(name: 'NY')])
+      # @example With case-insensitive validation
+      #   validates :cities, nested_uniqueness: {
+      #     attribute: :name,
+      #     scope: [:country_id],
+      #     case_sensitive: false
+      #   }
+      #
+      # @example With custom error message
+      #   validates :cities, nested_uniqueness: {
+      #     attribute: :name,
+      #     scope: [:country_id],
+      #     message: "must be unique within this country"
+      #   }
+      #
+      # @example With custom comparison logic
+      #   validates :cities, nested_uniqueness: {
+      #     attribute: :name,
+      #     scope: [:country_id],
+      #     comparison: ->(value) { value.to_s.strip.downcase }
+      #   }
       #
       # Configuration options:
-      # * <tt>:attribute</tt> - Specify the attribute name of associated model to validate.
+      # * <tt>:attribute</tt> - (Required) Specify the attribute name of associated model to validate.
       # * <tt>:scope</tt> - One or more columns by which to limit the scope of
-      #   the uniqueness constraint.
+      #   the uniqueness constraint. Can be a symbol or array of symbols.
       # * <tt>:case_sensitive</tt> - Looks for an exact match. Ignored by
       #   non-text columns (+true+ by default).
       # * <tt>:message</tt> - A custom error message (default is: "has already been taken").
-      # * <tt>:error_key</tt> - A custom error key to use (default is: :taken).
+      # * <tt>:error_key</tt> - A custom error key to use (default is: +:taken+).
+      # * <tt>:comparison</tt> - A callable object (Proc/lambda) for custom value comparison logic.
       def validates_nested_uniqueness_of(*attr_names)
         validates_with NestedUniquenessValidator, _merge_attributes(attr_names)
       end
diff --git a/spec/resources/country_with_custom_comparison.rb b/spec/resources/country_with_custom_comparison.rb
new file mode 100644
index 0000000..38c0df1
--- /dev/null
+++ b/spec/resources/country_with_custom_comparison.rb
@@ -0,0 +1,14 @@
+# frozen_string_literal: true
+
+class CountryWithCustomComparison < ActiveRecord::Base
+  self.table_name = 'countries'
+
+  has_many :cities, dependent: :destroy, foreign_key: :country_id
+  accepts_nested_attributes_for :cities, allow_destroy: true
+
+  validates :cities, nested_uniqueness: {
+    attribute: :name,
+    scope: [:country_id],
+    comparison: ->(value) { value.to_s.strip.downcase }
+  }
+end
diff --git a/spec/spec_helper.rb b/spec/spec_helper.rb
index 2c31c31..20bfda5 100644
--- a/spec/spec_helper.rb
+++ b/spec/spec_helper.rb
@@ -43,4 +43,5 @@
 autoload :CountryWithCaseSensitive, 'resources/country_with_case_sensitive'
 autoload :CountryWithMessage, 'resources/country_with_message'
 autoload :CountryWithIndexErrors, 'resources/country_with_index_errors'
+autoload :CountryWithCustomComparison, 'resources/country_with_custom_comparison'
 autoload :City, 'resources/city'
diff --git a/spec/validates_nested_uniqueness_spec.rb b/spec/validates_nested_uniqueness_spec.rb
index 0f080f8..65cebde 100644
--- a/spec/validates_nested_uniqueness_spec.rb
+++ b/spec/validates_nested_uniqueness_spec.rb
@@ -69,4 +69,116 @@
       )
     end
   end
+
+  context 'with custom comparison logic' do
+    let!(:country) { CountryWithCustomComparison.new }
+
+    it 'uses custom comparison for uniqueness check' do
+      country.cities_attributes = [
+        { name: '  New York  ' },
+        { name: 'NEW YORK' },
+        { name: 'new york' }
+      ]
+
+      expect(country).not_to be_valid
+      expect(country.errors.size).to eq(2)
+      expect(country.errors.full_messages).to include(
+        'Cities name has already been taken'
+      )
+    end
+
+    it 'allows different values after custom normalization' do
+      country.cities_attributes = [
+        { name: '  New York  ' },
+        { name: '  Los Angeles  ' }
+      ]
+
+      expect(country).to be_valid
+    end
+  end
+
+  # Edge Cases
+  context 'when attribute option is missing' do
+    it 'raises ArgumentError during validation setup' do
+      expect do
+        Country.class_eval do
+          validates :cities, nested_uniqueness: {
+            scope: [:country_id]
+          }
+        end
+      end.to raise_error(ArgumentError, /:attribute option is required/)
+    end
+  end
+
+  context 'when nested values are nil or empty' do
+    let!(:country) { Country.new }
+
+    it 'handles nil associations gracefully' do
+      country.cities_attributes = []
+      expect(country).to be_valid
+    end
+
+    it 'handles empty associations gracefully' do
+      country.cities = []
+      expect(country).to be_valid
+    end
+  end
+
+  context 'when attribute values are nil' do
+    let!(:country) { Country.new }
+
+    it 'handles nil attribute values without errors' do
+      country.cities_attributes = [{ name: nil }, { name: 'NY' }, { name: nil }]
+      expect(country).not_to be_valid
+      expect(country.errors.full_messages).to eq(['Cities name has already been taken'])
+    end
+  end
+
+  context 'when attribute values are of different types' do
+    let!(:country) { Country.new }
+
+    it 'handles numeric values correctly' do
+      country.cities_attributes = [{ name: 123 }, { name: 456 }, { name: 123 }]
+      expect(country).not_to be_valid
+      expect(country.errors.full_messages).to eq(['Cities name has already been taken'])
+    end
+  end
+
+  context 'when records are marked for destruction' do
+    let!(:country) { Country.new }
+
+    it 'ignores records marked for destruction' do
+      country.cities_attributes = [
+        { name: 'NY' },
+        { name: 'NY', _destroy: '1' },
+        { name: 'CA' }
+      ]
+      expect(country).to be_valid
+    end
+  end
+
+  context 'when case_sensitive is false with non-string values' do
+    let!(:country_with_case_sensitive) { CountryWithCaseSensitive.new }
+
+    it 'handles non-string values gracefully' do
+      country_with_case_sensitive.cities_attributes = [{ name: 123 }, { name: 123 }]
+      expect(country_with_case_sensitive).not_to be_valid
+    end
+  end
+
+  context 'with complex scoping scenarios' do
+    let!(:country) { Country.new }
+
+    it 'validates uniqueness within multiple scopes (conceptual test)' do
+      # This demonstrates that the validator can handle more complex scenarios
+      # In a real implementation, you might have additional fields
+      country.cities_attributes = [
+        { name: 'Springfield' },
+        { name: 'Springfield' }
+      ]
+
+      expect(country).not_to be_valid
+      expect(country.errors.full_messages).to include('Cities name has already been taken')
+    end
+  end
 end