https://www.taxtmi.com/article/detailed?id=11712 Section 80E allows deduction of interest paid on loans for higher education for the assessee or a relative, available from the initial assessment year in which interest payments commence and for seven succeeding assessment years or until full repayment. An approved charitable institution includes specified banking and financial institutions; higher education is study after senior secondary qualification at recognized institutions. Case authorities clarify that joint loans do not preclude deduction where the assessee pays interest, fresh evidence may require remand for re-adjudication, and rectification under assessment provisions is unsuitable for debatable factual questions. en-us Wed, 09 Aug 2023 09:53:02 +0530 Wed, 09 Aug 2023 09:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11712 Section 80E allows deduction of interest paid on loans for higher education for the assessee or a relative, available from the initial assessment year in which interest payments commence and for seven succeeding assessment years or until full repayment. An approved charitable institution includes specified banking and financial institutions; higher education is study after senior secondary qualification at recognized institutions. Case authorities clarify that joint loans do not preclude deduction where the assessee pays interest, fresh evidence may require remand for re-adjudication, and rectification under assessment provisions is unsuitable for debatable factual questions. Articles Income Tax Wed, 09 Aug 2023 09:53:02 +0530 https://www.taxtmi.com/article/detailed?id=11712