According to DOPT OM of even No. dated 02/09/2009 Para 1 (c) says
"Reimbusement will be applicable for expenditure on the education of school going children only i.e. for children from classes nursery to twelfth including classes eleventh and twelfth held by junior colleges or schools affiliated to universities or board of education"
This matter was considered in consultation with Ministry of Finance.IT is clarified Vid its Memo No. 12011/03/2008-Estt.(Allowances) dated 23/11/2009 that "Classes nursery to twelfth will include classes I to XII + 2 classes prior to Class I irrespective of the nomenclature.It is further clarified that in respect of school/Institutions at nursery,primary and middle level not affiliated to any Board of education, the reimbursement under the scheme may be allowed for the children studying in a recognised school/institution.Recognized educational institution in this regard means a Govt. school or any educational institution whether in receipt of Govt. aid or not, recognized by the Central or State Govt. or Union Territory administration or by University or a recognized educational authority having jurisdiction over the area where the Institution is situated".For full text of the order copy please click the below link and down load.
http://www.persmin.nic.in/writedata/CircularNotification/ScanDocument/12011_03_2008-Estt.(Allow).pdf
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