After implementation of 6cpc.EDUCATION ALLOWANCE OF Rs 1000/child is reimbursed to the govt servant. My query is, for the purpose of calculating gross income whether Education allowance is added to gross income of an employee. OR whether this education allowance is will not be added in the total income as education allowance is reimbursed only after employee has incurred expenditure in the form of tution fee on his/her child education. Unlike transportation allowance, education allowance is not paid with the salary every month.In other words govt is not paying any thing extra to the emplyoees in the form of education allowance. Govt is just reiumbersing the expenditure already incurred by the emplyoee. Thus,this total amount(Rs12000/- or 24000/- as the case may be) should not be included in the gross income.