Children fee reimbursement

This query is : Resolved

neerja (Querist)
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31 July 2013 I got children fee reimbursement for my two children @rs 1250/- pm, amounting to rs 30000/- from govt. being govt. employee. Is this amount taxable?

Rupesh Jain

Rupesh Jain (Expert)
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31 July 2013 yes, it is include in salary income

neerja

neerja (Querist)
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31 July 2013 but it is reimbursement against paid amount, so shouldn't it be fully tax exempted? otherwise under which section is it taxable? pl quote.

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CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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31 July 2013 Incase of children education allowance - exempted up to Rs.100 per month per child is exempted, maximum 2 children allowed

But the actual reimbursement of school fees by the employer is taxable perquisite in all case, whether Govt or Non Govt. ( Refer: Circular Letter No.35/7/65 dt:12.2.1965