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[Cites 0, Cited by 0] [Section 80E(3)] [Section 80E] [Entire Act]

Union of India - Subsection

Section 80E(3)(c) in The Income Tax Act, 1961

(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;] [ Substituted by Act 33 of 2009, Section 32(i) (w.e.f. 1.4.2010).]