rebate in teaching allowance

Do you mean to say, tuition fees deduction under 80c?

Refer: https://www.bankbazaar.com/tax/tax-benefits-on-tuition-and-school-fees.H T M L

As per OM No.12011/03/2008-Estt (AL) dated 2.9.2008, tuition fee, admission fee, laboratory fee, special fee charged for agriculture, electronics, music or any other subject, fee charged for practical work, fee paid for the use of any aid or appliances by the child, library fee, games/sports fee and fee for extra-curricular activities are reimbursable subject to the condition that the aforementioned fee are charged by the school directly from the student. Besides, reimbursement for purchase of one set of text books and notebooks, two sets of uniforms prescribed by the school in which the child is studying, one pair of shoes, in an academic year are reimbursable. Uniform include all items of clothing prescribed for a day, as uniform by the school, irrespective of colours/winter/summer/PT uniforms.

More details: refer:  https://www.gconnect.in/orders-in-brief/cea-orders-in-brief/children-education-allowance-frequently-asked-questions.H T M L