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    <title>Children Hostel allowance exemption under section 10(14)ii read with 2BB</title>
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    <description>The note queries entitlement to the Children Hostel Allowance exemption under section 10(14)ii read with rule 2BB, asking whether hostel residence is mandatory, whether expenditure must be incurred to claim the exemption, and how to compute the exempt portion when an allowance is paid for multiple children but only some actually stay in hostels.</description>
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      <description>The note queries entitlement to the Children Hostel Allowance exemption under section 10(14)ii read with rule 2BB, asking whether hostel residence is mandatory, whether expenditure must be incurred to claim the exemption, and how to compute the exempt portion when an allowance is paid for multiple children but only some actually stay in hostels.</description>
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