Fiqh-us-Sunnah Volume 5, Hajj and ‘Umrah, Fiqh 5.046C.

The Hanbali school holds that using henna for dyeing any part of the body, except the head, is not forbidden for a muhrim, male or female. The Shafi’i school holds that a male muhrim may use henna for dying any part of the body, except hands and feet, dying of which without any genuine cause is not permissible in the state of ihram. Also covering one’ s head with thick (layers of) henna is not permissible. They also hold that it is not desirable for a woman in the state of ihram to use henna, and that it is unlawful for her to do so if she is in ‘iddah after the death of her husband.

The Hanafi and the Maliki schools on the other hand, hold that a muhrim, male or a female, is not permitted to use henna for dyeing any part of the body because it is a perfume, and a muhrim is not allowed to wear perfume during the state of ihram. Khawlah bint Hakim reported from her mother that the Prophet (peace be upon him) told Umm Salamah: “Do not wear perfume while you are in the state of ihram. nor touch henna, because it is a perfume.” (Reported by At-Tabarani in Al-Kabir, Al-Baihaqi in his Al-Ma ‘rifah, and by Ibn Abdul-Barr in his work At-Tamheed)