Definition of higher education clarified and relative redefined to specify eligible persons for education-related tax provisions. Amendment substitutes clause (c) to define higher education as any course pursued after passing the Senior Secondary Examination or its equivalent from a school, board or university recognised by the Central or State Government, local authority, or any authority authorised by them; and substitutes clause (e) to define relative as the spouse and children of the individual or the student for whom the individual is the legal guardian.
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Provisions expressly mentioned in the judgment/order text.
Definition of higher education clarified and relative redefined to specify eligible persons for education-related tax provisions.
Amendment substitutes clause (c) to define higher education as any course pursued after passing the Senior Secondary Examination or its equivalent from a school, board or university recognised by the Central or State Government, local authority, or any authority authorised by them; and substitutes clause (e) to define relative as the spouse and children of the individual or the student for whom the individual is the legal guardian.
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