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of <h1>Income-tax Act Section 80E amended: Education loan interest deduction cap increased from 25,000 to 40,000 effective April 2001.</h1> Section 80E of the Income-tax Act is amended by the Finance Act, 2000. In sub-section (1), the proviso is altered to replace 'twenty-five thousand rupees' with 'forty thousand rupees.' This amendment takes effect from April 1, 2001.
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