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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for education loan interest lets individuals deduct interest on loans for higher education subject to eligibility and time limits.</h1> An individual may deduct interest paid on a loan taken for higher education of the individual or a relative, where payment is from income chargeable to tax and the loan is from a financial institution or an approved charitable institution. The deduction is available in the initial tax year when interest payments commence and for the seven succeeding tax years, or until interest is fully paid, whichever is earlier. Definitions of approved charitable institution, financial institution, higher education, initial tax year, and relative determine eligibility and scope.

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