Re: assessment of a salaried employee

Tax queries 1075 views 2 replies

In the ctc of a salaried emoloyee, a part is Special Allowance. He is also pursuing some part time higher educational course for which he incurs some expenditure. Can he claim exemption under rule 2BB of Income Tax Rules in respect of the total educational expenditure.

Replies (2)
No, this is not eligible under rule 2BB
one category under the rule is expenditure incurred in connection with 'academic, research and training pursuits in educational and reserach institutions'...suppose he is a CS and pursuing CPA, cant he claim expemption for expenditure in connection with CPA..?


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