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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 80E Amendment: Expanded Definition of 'Higher Education' and 'Relative' Effective April 1, 2010.</h1> Section 80E of the Income-tax Act has been amended by the Finance (No. 2) Act, 2009, effective April 1, 2010. The definition of 'higher education' now includes any course of study pursued after passing the Senior Secondary Examination or its equivalent from recognized institutions. Additionally, the term 'relative' has been redefined to include the spouse and children of an individual or the student for whom the individual is the legal guardian.
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