Children Education Allowance under 10(14)

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

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

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

Thank You Friends

I agree with Mr.Chhangani

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

Friends, use Ms. rather than Mr.

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.

 I guess both can claim separately as both are two diff individuals as said above...

BOTH CAN CLAIM - Final

I agree wit Suresh.

Its clear that both cannot claim seperately. We are dealing with the CEA and not paying like that. And a Govt employee cannot be considered with a layman. He is bound with some rules and regulations.

Is there any provision under Income Tax Act which disallows the deduction u/s 10(14) to two different individuals in case they are husband and wife?