SECTION 80E – REPAYMENT OF LOAN TAKEN FOR HIGHER EDUCATION
518. Whether graduate or post-graduate studies in Engineering would include studies in architecture
A doubt has been raised whether graduate or post-graduate courses in architecture would be covered as a branch of engineering for the purpose of the tax concession under section 80E of the Income-tax Act.
2. It is hereby clarified that, for the purposes of section 80E, graduate or post-graduate, studies in engineering would include such studies in architecture.
Circular : No. 688, dated 23-8-1994.
