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        F. Acts / Amendment Acts

        Section 27 - Amendment of section 80E

        Finance Act, 2007
        Chapter III
        Direct Taxes (Income-tax )

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        Higher education deduction expanded to cover loans for relatives and requires prescribed authority approval for qualifying institutions. Amendment expands the higher education interest deduction to include loans for the purpose of higher education of an individual's relative, replaces the notification requirement with approval by the prescribed authority for qualifying institutions, and defines 'relative' as spouse and children, thereby modifying eligibility and institutional approval criteria under the deduction framework.
                          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.

                                Higher education deduction expanded to cover loans for relatives and requires prescribed authority approval for qualifying institutions.

                                Amendment expands the higher education interest deduction to include loans for the purpose of higher education of an individual's relative, replaces the notification requirement with approval by the prescribed authority for qualifying institutions, and defines "relative" as spouse and children, thereby modifying eligibility and institutional approval criteria under the deduction framework.


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