Ltc to govt employees

actually i m in big confusion about LTC paid to govt emloyees and their family. actually my confusion is regarding no. of childs for the purpose of LTC. as i read in ipcc in tax subject that LTC is paid for maximum 2 child except in case of multiple child birth in second time after date 20/10/1998 after having 1 child. pls.. provide solution for the same.m i right that LTC calculation rules for govt is same as we calculate under income. it is urgent...pls...provide me your suggestion