{"act":{"id":"finance-act-2009","short_title":"The Finance Act, 2009","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2009-2010.","act_number":null,"act_year":2009,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":89,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2009/"},"unit":"section","section":{"number":"32","heading":"Amendment of section 80E","text":"Amendment of section 80E. 32. In section 80E of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2010, (i ) for clause (c),  the following clause shall be substituted, namely: ‘(c) \"higher education\" means any course of study pursued after passing the Senior Secondary Examination or its equivalent from any school, board or university recognised by the Central Government or State Government or local authority or by any other authority authorised by the Central Government or State Govern­ment or local authority to do so;’. (ii ) for clause (e),  the following clause shall be substituted, namely :— ‘(e) \"relative\", in relation to an individual, means the spouse and children of that individual or the student for whom the individual is the legal guardian.’. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>Amendment of section 80E.</b></p><p><b>32.</b> In section 80E of the Income-tax Act, in sub-section (3), with effect from the 1st day of April, 2010,</p><p>(<i>i</i> ) for clause (<i>c</i>), <i> </i>the following clause shall be substituted, namely:</p><p>‘(<i>c</i>) \"higher education\" means any course of study pursued after passing the Senior Secondary Examination or its equivalent from any school, board or university recognised by the Central Government or State Government or local authority or by any other authority authorised by the Central Government or State Govern­ment or local authority to do so;’.</p><p>(<i>ii</i> ) for clause (<i>e</i>), <i> </i>the following clause shall be substituted, namely :—</p><p>‘(<i>e</i>) \"relative\", in relation to an individual, means the spouse and children of that individual or the student for whom the individual is the legal guardian.’.</p><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":135,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2009/section/32/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}