Children Education Allowance and Hostel Expenditure Allowance

arpit-upadhyay1
I know about CEA and HEA limits and exemption status under gross salary, My Question is, is there a restriction on an employer that CEA and HEA can only be added in the salary structure of those employees who have children? Can we not make a common Salary structure and for married and unmarried employees and give CEA and HEA to all the employees?

Unmarried will not claim it, for them it will remain fully taxable. Married can claim it up to the limit. But for us as the employer, we will not have to every time change the structure by taking these allowances in for married and out for unmarried.

Please let me know whether this is possible or not.
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