Amendment of Section 80e
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.'.