Payment receipts will be required for claiming Children's Education and Hostel Allowance deduction; however, in case of consolidated combined payment, an annexure or certificate from the educational institution will be provided having bifurcation of amount into various heads for which the payment has been made.

Under the children's education allowance, a maximum of Rs. 100/- per month per child up to two children will be allowed. This amounts to Rs. 2,400/- for the whole year for two children.

Under the children's Hostel Allowance, a maximum of Rs. 300/- per month per child of up to two children will be allowed. This amounts to Rs. 7,200/- for the whole year for two children.

• Applicability: CEA is available to government employees for their children's education up to the 12th standard.
• Amount: The maximum allowance is typically around Rs. 2,250 per child per month, with an additional hostel subsidy of Rs. 6,750 per child if applicable.
• Eligibility: The child should be studying in a recognized institution.
• Reimbursement: Employees need to provide bills and proof of expenses to claim CEA, and it's usually reimbursed annually.
• Tax Exemption: CEA is exempt from income tax within specified limits.
• Department-Specific Rules: Different government departments may have variations in their CEA rules, so employees should check with their departments for specific guidelines.

To claim tax exemption for children education allowance and tuition fee deductions:

• Ensure your child is studying in a recognized institution up to the 12th standard.
• Keep records of tuition fee payments and related expenses.
• Submit bills and receipts to your employer, who will process the exemption in your income tax calculation.
• Claim these deductions while filing your annual income tax return.
• Ensure you meet the specific requirements and exemptions as per the Income Tax Act.