# The Finance Act, 2007, Section 27: Amendment of section 80E

- Act: The Finance Act, 2007
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2007/section/27/

## Text

Amendment of section 80E. 27. 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.’. © Copyright. Taxmann Publications Pvt. Ltd.

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