Tax concession for repayment of loan taken for pursuing higher studies - Section 80E of the Income-tax Act - Studies in architecture - Clarification regarding
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Tax concession under Section 80E includes graduate and post graduate studies in architecture for loan repayment benefits. A taxpayer relief under Section 80E for interest on loans taken for higher education extends to graduate and post graduate studies in architecture, which are to be treated as branches of engineering for the purpose of the loan repayment tax concession.
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.
Tax concession under Section 80E includes graduate and post graduate studies in architecture for loan repayment benefits.
A taxpayer relief under Section 80E for interest on loans taken for higher education extends to graduate and post graduate studies in architecture, which are to be treated as branches of engineering for the purpose of the loan repayment tax concession.
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