Amendment of section 80E
Section 32 of the Finance Act, 2009 deals with amendment of section 80E. 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 Ex
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.’.
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Section 32, The Finance Act, 2009.
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Referred to by 2
Questions about Section 32
What does Section 32 of the Finance Act deal with?
Section 32 of the Finance Act is headed "Amendment of section 80E". 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 Ex
How do I find court cases under Section 32 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2009 32, section 32 Finance Act 2009, section 32 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 32 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 80E (Deduction in respect of interest on loan taken for higher education), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Finance Act enacted?
Finance Act was enacted in 2009. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 102120000000010168. THE FIRST SCHEDULE7194 words
- 2. Income-tax2915 words
- 13. Insertion of new section 35AD1148 words
- 61. Substitution of new section for section 194C936 words
- 37. Amendment of section 80-IB761 words
- 56. Insertion of new section 144C751 words
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