Clarification on Children Education Allowance - DOP

Clarification on Children Education Allowance - DOP

F.No.33-03/2017-PAP
Government of India
Ministry of Communications
Department of Posts
(Establishment Division/P.A.P. Section)

Dak Bhawan, Sansad Marg,
New Delhi - 110001
Dated 27 Apr, 2018

To
All Heads of Circles.
Sub: Clarification on Children Education Allowance.

I am directed to refer to Ministry of Personnel & Training O.M. No.A-27012/02/2017-Estt.(AL) dated 31st October 2017 on the above subject, number of references have been received on payment of Children Education Allowance on the instruction received vide above letter u/r,

2. Ministry of Personnel & Training issued orders vide O.M.No.A.27012/02/2017-Estt.(AL) dated 31st October 2017 is unambiguours and clearly spells out the procedures as well as the conditions attached to drawal of Children Education Allowance and Hostel Subsidy.

2. O.M.No. dated 31.10.2017 clearly mentioned that the rest of the conditions will be the same as stipulated vide O.M.No.12011/04/2008-Estt.(AL) dated 11.09.2008.

3. O.M.No.A-27012/02/2017-Estt(AL) dated 16.08.2017 which had instructions issued in supersession of DoPT OM No. dated 28.04.2014 clearly states that the fixed amount for reimbursement of Children Education Allowance will be Rs.2250/- and also says that, a Certificate form the head of Institution, where the ward of Government employees studies will be sufficient for this purpose. The Certificate should confirm that the Child studied in the school during the previous academic year.

This if for kind information and further necessary action in this regard.

sd/-
(K.V.Vijayakumar)
Assistant Director General (Estt)

Source: FNPO

Payment on account of Children Education Allowances: Submission of original bills with details for reimbursement

Office of the Principal Controller of Defence Accounts (Central Command)
Cariappa Road, Cantt., Lucknow – 226002

Circular

No.:-AN/IV/CEA/2015

Date: 02/11/2015

To
The Officer-In-charge,
1. All Sections of MO.
2. All Sub Offices
3. All PAOs

Sub: Payment on account of Children Education Allowances.

During Local Test Audit of vouchers of children education allowance, it is found that the name of child, for whom shoe, books and uniform purchased, were not mentioned in cash memo vouchers. Local Test Audit Team has pointed out the matter and emphasized for making suitable correction.

It is therefore, enjoined upon all concerned to intimate the name of child for whom shoe, books and uniform purchased, may be mentioned in cash memo vouchers.

All the officers/staff may be got aware of the fact for strict compliance.

sd/-
Sr. Accounts Officer (AN-IV)

Authority: http://pcdacc.gov.in/

Children Education Allowance and Hostel Subsidy : Imposing the condition of 50 Kms. distance needs to be withdrawn

Children Education Allowance and Hostel Subsidy : Imposing the condition of 50 Kms. distance needs to be withdrawn

NFIR writes to the Secretary of Railway Board regarding the issues of Children Education Allowance and Hostel Subsidy…

NFIR
National Federation of Indian Railwaymen
3, Chelmsford Road, New Delhi – 110 055

No. II/28/Part. V

Dated: 10.04.2015

The Secretary (E),
Railway Board,
New Delhi
Dear Sir,
 
Sub: Children Education Allowance/Hostel Subsidy – Clarification -reg.
 
Ref: DC/JCM Item No.1/20I2 discussed with the Railway Board on 26th &.27th June2012.

Federation invites kind attention of the Railway Board to the issues pending with the Railway Board on the subject under DC/JCM Item No.1/2012.

2. In this connection, NFIR desires to state that as per extant instructions, the term “Hostel Subsidy” means expenses incurred by the Railway employees to meet with the Hostel fees if his/her children who have been studying in the school/college located at a minimum distance of 50 Kms., Federation desires to reiterate that there are institutions/colleges in various cities where the students are mandatorily required to opt for Hostel, those who do not opt are denied admission. In view of this reality of situation, imposing the condition of 50 Kms., distance is unjustified and therefore needs to be withdrawn.

3. It has also been reported to NFIR by its affiliate SERMC that the South Eastern Railway Authorities have imposed another condition that the distance of 50 Kms., is to be certified by the District Revenue Officer of the State Government every time the claim is made.

4. Federation further desires to bring to the notice of Railway Board following contradictory situations,arising out of extant provisions:

(i) Para 1(a), (e) & (i) of DoP&T O.M. dated 02nd September 2008 circulated under Railway Board’s letter dated 01/10/2008 (RBE 135/2008) clarifies that the Children Education Allowance and Hostel Subsidies are distinct, Railway employees cannot claim both concurrently.
(ii) Instructions issued by the Railway Board under letter dated 07/06/2013 (RBE- 55/2013), (further reference to question No. 9 of DoP&T O.M. No.21/011/08/2013-Estt./AL) have clarified that Hostel Subsidy includes fee charged for boarding and lodging in addition to fee mentioned in para 1(e) of DoP&T O.M. dated 2nd September 2008.

The position brought out above shows that the two OMs are contradictory and are not conveying clear cut institctions for payment of Children Education Allowance and Hostel Subsidy.
NFIR., therefore, requests the Railway Board to examine the points raised above and arrange to issue clarificatory instructions to the Zonal Railways/PUs to remove confusion. A copy of the instructions issued may be endorsed to the Federation.

Yours faithfully,
sd/-
(Dr. M. Ragnhvaiah)
General Secretary

Source: NFIR

Railway Board orders – Grant of Children Education allowance/Hostel subsidy to third child

Grant of Children Education allowance/Hostel subsidy to third child when first / second child is not in a position to go to school due to severe disability.

Government of India
Ministry of Railways
(Railway Board)

No. E(W)2014/ED-2/4

New Delhi, Dated 24.09.2014

The General Manager (P),
All Indian Railways &
Production Units.

Sub: Grant of Children Education allowance/Hostel subsidy to third child when first / second child is not in a position to go to school due to severe disability.

References have been received from Zonal Railways seeking clarification regarding admissibility of Children Education Allowance / Hostel Subsidy in respect of third child of the Railway employee when the first / second child is not in a position to go to school as he/she is born with profound mental retardation or is totally invalid and cannot even go to a school meant for the special children.

2. The matter has been examined in consultation with DOP&T, the nodal Department in respect of aforesaid policy and they have intimated vide OM No.A-27012/1/2014-Estt(AL) dated 26-08-2014 that Children Education Allowance/Hostel Subsidy shall be admissible only for the eldest two surviving children except when the number of children exceeds two as a result of second child birth resulting in twins or multiple births. Copy of DoP&T’s OM is enclosed for information and guidance of all.

3. This disposes of CORE’s letter number E/O/39 dated 05-06-2-2014 & ICF’s letter number PB/WI/Misc/2014 dated 09-06-2014 on the matter.

sd/-
(Debasis Mazumdar)
Director Estt. (Welfare)
Railway Board

Source: NFIR
#Children Education Allowance, #DOPT, #DOPT ORDERS, #children education allowance clarification, #Disability Children, #DOPT Circulars, #dopt order on children education allowance, #Railway Board Orders

Income tax exemption on children education allowance

Income tax exemption on children education allowance

Children Education Allowance (CEA) under section 10 (14) read with Rule 2Bb(2)(5) of the Income Tax Act is Rs.I00 per month per child.

This limit as fixed more than 2 decades back when the maximum amount of Children Education AIlowance for Central Government Employees was fixed at Rs. 100/- per month per child under the IVth Central Pay Commission. Now the current rate of this allowance is Rs.1000 per child.

Para 5.4 (A)(13) of Income Tax Circular dated 16.8.2011 indicates the details w.r.t. “Tuition Fee” which can be claimed for deduction under Section 80C. The same is reproduced below:

“A. As per section 80C, an employee will be entitled to deductions for the whole of amounts paid or deposited in the current financial year in the following schemes, subject to a limit of Rs.1,00,000/-:

13. Tuition fees, whether at the time of admission or thereafter, paid to any university, college, school or other educational institution situated in India, for the purpose of full-time education of any two children of the employee.

Full-time education includes any educational course offered by any university, college, school or other educational institution to a student who is enrolled full-time for the said course. It is also clarified that full-time education includes play-school activities, pre-nursery and nursery classes.

It is clarified that the amount allowable as tuition fees shall include any payment of fee to any university, college, school or other educational institution in India except the amount representing payment in the nature of development fees or donation or capitation fees or payment of similar nature.”

Apart from Section 80c,Children’s education allowance up to Rs. 100 per month per child for a maximum of two children and Hostel expenditure allowance of Rs. 300 per month per child for a maximum of two children is exempt from Income Tax. Hence 1200 only claim in this year. However since a part of the allowance relates to previous year you can claim relief under Section 89(1).

Source: CGEN.in

[http://centralgovernmentemployeesnews.in/2014/06/income-tax-exemption-on-children-education-allowance/]

25% Dearness Allowances Hike: Dopt Orders on clarification on increase in certain allowances by further 25% as a result of enhancement of Dearness Allowances w.e.f. 1.1.2014

Dopt Orders on clarification on increase in certain allowances by further 25% as a result of enhancement of Dearness Allowances w.e.f. 1.1.2014

No.A-27012/1/2014-Estt. (Allowance)

Government of India

Ministry of Personnel, Public Grievances and Pension

Department of Personnel & Training

Block-IV, Old JNU Campus

New Delhi, 28th April, 2014.

OFFICE MEMORANDUM

Subject: Clarification on increase in certain allowances by further 25% as a result of enhancement of Dearness Allowances w.e.f. 1.1.2014

The undersigned is directed to refer to para 1(j) of this Department’s OM. No.12011/03/2008-Estt. (Allowance) dated 2.9.2008. This provides that the limits of Children Education Allowance would be automatically raised by 25% every time the Dearness Allowance on the revised pay structure goes up by 50%. References are being received from various quarters with regard to the amount of Children Education Allowance admissible consequent upon enhancement of Dearness Allowance payable to Central Government employees @ 100% w.e.f. 1 January, 2014 announced vide Ministry of Finance, Department of Expenditure O.M. No.1/l/2014-E-1I (B) dated 27th March, 2014.

2. In accordance with the above, the following shall be the revised limits:

a) The annual ceiling limit for reimbursement of Children Education Allowance shall be Rs.18,000/- per child. Accordingly, the quarterly claim could be more than Rs.4500/- in one quarter. The Hostel Subsidy shall be Rs.4500/- per month per child;

b) The rates of Special Allowance for Child Care to women with disabilities stands revised to Rs. 1500/- per month; and

c) The annual ceiling for reimbursement of Children Education Allowance for disabled children of Government employees shall be treated as revised to Rs.36,000/- per annum per child and the rates of Hostel Subsidy for disabled children of Government employees shall be treated as revised to Rs.9000/- per child per month.

3. These revisions are applicable with effect from 1st January, 2014.

4. These revisions shall be subject to other terms and conditions mentioned in this Department’s O.M. No.12011/03/2008-Estt (Allowance) dated 2.9.2008, O.M. No.12011/04/2008 dated 11.9.2008 and 12011/07(i)12011-Estt.(AL) dated 21.2.2012.

sd/

(Mukul Ratra)

Director

Source:www.persmin.gov.in
[http://ccis.nic.in/WriteReadData/CircularPortal/D2/D02est/A-27012_1_2014-Estt.Allowance-28042014.pdf]