Children Education Allowance under 10(14)

YES, HUSBAND AND WIFE BOTH CAN CLAIM SEPARATELY !!!!!!!!!!!!!!!

Dear Ms Channgani,

It has been well settled by courts of law that, u/s 80C, for the purpose of tution fees, parents can claim deduction for 2 children each.. it is upto the sweet will of the assessee as to which child he is to opt for, for such deduction. The Law does not say that the deduction is limited to a max of 2 children per couple.. the act has nothing to do with a couple all it cares about is an assessee.. just as both the parents cannot claim the tution fees for the same child, both can claim for 2 separate children each...

we can extend this to Sec 10(14) and all other sections that puts such restrictions on the no. of children.

I hope it finally settles this thread

Both the husband and wife and can claim deduction for 2 children separately as both husband and wife are different assessee's and sec 10(14) alows deduction to individual assessee's but care should be taken that the person on whose income the income of the child is clubbed claims exemption for the said child.

In such fashion, husband and wife can both claim exemption for 2 separate children @ 100/- p.m per child to a maximum of 2 children.

i.e husband can claim 100 x 12 x 2 = 2400/-

and wife can claim  100x 12 x 2=2400/- 

Dear Mr. Amitkk, allowance is first added to ur income from salary  and then irrespective of the level of actual expenditure incurred, it is exempted under sec. 10(14). However, the same is not the case with deduction u/s 80C. when u actually pay it, it is allowed as deduction upto Rs. 20,000 to the  assessee who actually pays the same. If husband pays the same from his account, wife cannot claim the deduction for the same. Hence, we can not compare an allowance with deduction . If anybody knows any case law to substantiate the claim of Mr. Sureshbabu CH, please let me know about the same, as i am not aware of any such provision where two assessees, if husband and wife, can not claim exemption u/s 10(14).

I also agree with Ms. Shakuntla

What my stand is:    "The Govt. is allowing C E Allowance (this is a reimbursement facility of already spent amount of the respective Central Govt. employees' children) or any such facility like this for not more than two living children of Govt. employees (Restricted to 2 living children) ". Under such condition there will be payment of CE allowance only for 2 children and when the payment is for 2 children only where comes the claim of CEA for 4 children and doubt of claiming seperately by the Husband and Wife(both Central Govt. employees) seperately.

Income tax Act does not work as per the intentions of the law makers. It works within its framework. And there is the use of the word assessee in the income tax Act rather than one person in the family. It means that the assessee can claim deduction upto Max. 2 children. there are many Acts where the intention of original law makers has been ignored like excise act where the centre can not levy tax on liquor as initially law makers wanted people of India not to consume liquor but now our state govt. argues that since central govt. has no right to levy tax, state will levy the same. Similar is the case with SC/ST regarding reservation. I appreciate your feelings but follow what is written in Income tax Act

I m not satisfied for all comment

I m not satisfied for all comment please verify details

Hello friends please clarify whether the request for

Children Education Allowance under 10 14     

should come from employee or automatically given by employer once the employee claims CEA.

Its urgent  I would appreciate if anyone clarifies immediately.