Children Education Allowance under 10(14)

Animesh (Student) (26 Points)

23 November 2009  

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?