Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

AI Brief & Ask
Semantic AI Search

Try free for 7 days Explore AI Studio

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government Enacted2007

Finance Act 2007 Section 27

Amendment of Section 80e

~1 min read

https://sooperkanoon.com/act/443540

Bare act section · Research

About this section

Finance Act 2007 Section 27 is part of Finance Act 2007 - Amendment of Section 80e. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Find citing judgments Supreme Court, High Courts & tribunals Advanced act search Filter by court, year, and more

Section Text

In section 80E of the Income-tax Act, with effect from the 1st day of April, 2008,--

(i) in sub-section (1), after the words "higher education", the words "or for the purpose of higher education of his relative" shall be inserted;

(ii) in sub-section (3),--

(A) in clause (a), for the words "notified by the Central Government", the words "approved by the prescribed authority" shall be substituted;

(B) after clause (d), the following clause shall be inserted, namely:--

'(e) "relative", in relation to an individual, means the spouse and children of that individual.'.

Frequently asked questions

What does Finance Act 2007 Section 27 provide?

Section Section 27 of the Finance Act 2007 (Amendment of Section 80e) is reproduced on this page as part of the Finance Act 2007. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act 2007 Section 27?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 2007 Section 27. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial

See how courts applied this provision

About this section

Section Text

Frequently asked questions

Brief any judgment in 18 sections.