1. As per DOPand T OM No. 12011/3/2008-Estt.(Allowance) dated 2nd Sept, 2008 Government Servants are reimbursed Children Education Allowance 2. Under Section 10(14)(ii) of the Income-tax Act, 1961, the following allowances have been prescribed as exempt. Children education allowance.- Rs.100 per month per child upto a maximum 2 children. In the context of the above, please provide the information whether Government Servants of your office / department / ministry who are reimbursed Children Education Allowance are also allowed exemption under Section 10(14)(ii) of the Income-tax Act, 1961