CA Pawan Lakhotia (Infosys Limited) (202 Points)
01 December 2008dear sirs/friends
Whether allowance given us 10(14) namely CHILDREN EDUCATION ALLOWANCE of I.T.ACT,1961 can be given to the person who is not yet get married while the company is offering the same and the act deos not specify this .whether it can be challenged to it authorities
please give me advice .thanx in advance.
PAWAN LAKHOTIA
JAIPUR
CA Sunny Sharma
(Service)
(234 Points)
Replied 01 December 2008
Yes it an be done and claimed and non taxable upto rs. 200 pm per child max of two child. It is flat deduction not depending upon the actual expenses so it can be done even if some one is married or not.
CA Trinath Galla
(student)
(3130 Points)
Replied 01 December 2008
As it is not a expenditure based deduction it can be claimed may b??
but the purpose of law will be voilated na?
no children but education allowance??????
CA Sunny Sharma
(Service)
(234 Points)
Replied 01 December 2008
Sir there is no violation of law lets assume if that person is not married but he has adopted ot he is taking care of education of an Orphan child then?????
So in cases where deduction is not based on actual exp it can be done....
AJAY SINGH
(Tax & Audit)
(340 Points)
Replied 04 June 2014
no it cannot be given to an employye who is no married because it is violation of Law
25 Hours GST Scrutiny of Return and Notice Handling(With Recording)
Survey, Search and Seizure under Income Tax Act 1961
CAclubindia
