Education allowance

Hi, Pls clarify me abt Education Allowance, am into payroll and i have a doubt that for whom we can give/pay education allowance and what is the limit. Ex ; If an employee has no child or if the employee does not have childeren or if the employee salary is below 20 K can we pay this allowance..? Thanks Deepa.
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normally employeers shwng in CTC Edu Allow... 200pm for IT children adu allow 100pm per child up to max of 2 is exempted & hostel allow 300pm per child upto max of 2 childs

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