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TypeBare Act JurisdictionCentral Government

Finance Act, 2007 Section 80E

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

~1 min read
https://sooperkanoon.com/act/455687

Bare act section · Research

About this section

Finance Act, 2007 Section 80E is part of Finance Act, 2007 - In section 80E of the Income-tax Act, with effect from the 1st day of April, 2008,. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 27: Amendment of 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 80E provide?

Section Section 80E of the Finance Act, 2007 (In section 80E of the Income-tax Act, with effect from the 1st day of April, 2008,) 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 80E?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2007 Section 80E. 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.

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