Higher education definition expanded under Section 80E, broadening eligible courses for interest deduction under income tax law

Amendment expands the statutory definition of higher education for the purposes of the income tax deduction under section 80E to include any course pursued after passing the Senior Secondary Examination or its equivalent, provided the course is offered by a school, board, university, local authority or any authority authorised by those governments or authorities, replacing the prior narrower list of specified full time graduate and postgraduate courses.

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