how much hostel fees can be exempted u/s 10

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How much hostel fees can be exempted for income tax u/s 10
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Hostel fees up to Rs. 300 per month per child up to a maximum of 2 children is exempt u/s. 10(14) of IT act..

By section 10(14) does not refer to anything about hostel fees.
good clarification and information

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