evidence: Example: Mr A received Rs. 15,000 children's education allowance & Rs. 10,000 hostel accommodation allowance. He has two kids, for which he pays Rs.1000 per child towards hostel fees and Rs. 500 per child as education fees. Please calculate the taxable allowance in the hands of Mr. A. [...] 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. [...] To claim tax exemption for children education allowance and tuition fee deductions: