Higher education definition clarifies eligibility under section 80E(3)(c): courses pursued after Senior Secondary from recognised institutions. Higher education for the purposes of section 80E(3)(c) of the Income Tax Act, 1961 means any course of study pursued after passing the Senior Secondary Examination or its equivalent, taken from a school, board or university recognised by Central, State or local authority, or by any other authority authorised by those governments or local authorities to do so.