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Section 80e

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 February 2014 My client having educational loan for studies in Canada(MBA.
Is there is any condition is that course should be in India.

18 February 2014 Definitely there is no condition that the course should be in India.

The soul of this section is Higher Education.

Here higher education means any course of study pursued AFTER passing the Senior Secondary Examination or its equivalent from any school, board or university recognized by the Central Government or State Government or local authority or by any other authority authorized by the Central Government or State Government or local authority to do so;


Here obviously there are no conditions at all about how the higher educatin should be.


board, university and blah blah is all about SSE but not about higher education.


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