# The Finance Act, 2009, Section 32: Amendment of section 80E

- Act: The Finance Act, 2009
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2009/section/32/

## 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.

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