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Children Education Allowance under 10(14)

Student



As under 10(14), children education allowance is exempt upto Rs.100 per month to a maximum of 2 children. Is this exemption for husband and wife individually? For example, a couple has 4 children, can the husband claim for 2 children and the wife claim for the other two?

 
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Kolkata-Pune-Mumbai



MIGHT BE NOT, BCOZ SPOUSE RELATION IS RELEVANT IN THIS INCOME TAX RULES.

 
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Article Assistant



Dear Animesh

I dont agree with ayush here bcos as per the sections 15 to 17 relevant to salary and section 10(14) relevant to exempt income no where it is been mentioned or clarified dat spouse relation is considered...

So as per me husband can get deduction for 2 children nd also wife can get deduction fr other 2 children....

 
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MT in VPL



Originally posted by :Harshal
" Dear Animesh
I dont agree with ayush here bcos as per the sections 15 to 17 relevant to salary and section 10(14) relevant to exempt income no where it is been mentioned or clarified dat spouse relation is considered...
So as per me husband can get deduction for 2 children nd also wife can get deduction fr other 2 children....
"


 

I AGREE WITH HARSHAL .

THANKS

RAVI

 
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FCA Course co-ordinator WIRC coaching centre


Hi Animesh, as per income tax act, husband and wife are two different individuals. if both of them are getting salary and the employer also gives them Children Education Allowance then each of them can claim exemption under sec. 10(14) individually upto maximum of two children. Regards, CA Shakuntala Chhangani

 
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Student



Thank You Friends

 
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ca final



I agree with Mr.Chhangani

 
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FCA DISA Mcom CIFRS & LLB


both can claim.....as rightly said by Chhangani

 
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FCA Course co-ordinator WIRC coaching centre


Friends, use Ms. rather than Mr.

 
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It can only be for a maximum of two children and Husband and wife cannot claim seperately for 2 each children. Due to our Govt's family planning encouragement policy, no benefits will be entertained for more than two living children.

 
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