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Allowance under the Scheme is not intended for the education of the retired scientists.

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....>INSTRUCTION NO 144/CBDT, Dated: January 29, 1970 Section(s) Referred: 10(16) Statute: Income - Tax Act, 1961 I am directed to invite attention to the Board's instruction No.3 of 1969 on t....

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....r the education of the retired scientists themselves, but for completion of a particular project in which they have been engaged, the case is not covered by section 10(16) of the I.T.Act, 1961. 3. ....