Childrens education allowance

Mr Ramanam, CA allowance can be claimed only if you have children that also only upto 2 children else you cant claim th eallowance.

Sir,

I fully endorse Giridhar Sir's explanation. However, i 'd like to add a point.

Children education allowance is allowed even if the assessee has adopted children or step children.

SInce an unmarried assessee can adopt a chilld, he can still claim the allowance