How much of children education allowance is taxable?
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Children Education Allowance (CEA) is partially exempt under Section 10(14)(ii) of the Income Tax Act, 1961, read with Rule 2BB(2)(c) of the Income Tax Rules, 1962. Exemption Limit (as per Rule 2BB): ₹100 per month per child For a maximum of 2 children ✅ Total exemption allowed = ₹100 × 2 × 12 = ₹2,Read more
Children Education Allowance (CEA) is partially exempt under Section 10(14)(ii) of the Income Tax Act, 1961, read with Rule 2BB(2)(c) of the Income Tax Rules, 1962.
Exemption Limit (as per Rule 2BB):
₹100 per month per child
For a maximum of 2 children
✅ Total exemption allowed = ₹100 × 2 × 12 = ₹2,400 per annum
Important Points:
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See lessApplicable only if CEA is specifically mentioned in the salary structure.
If you have more than 2 children, the exemption still applies to only 2 children.
No requirement to submit bills unless specifically asked by Assessing Officer.