Section 80F - Omitted - Income-tax Act, 1961

Deduction in respect of educational expenses in certain cases. 80F. 1 [****] ------------------------------------ Notes :- 1. Omitted by the Finance Act, 1985, w.e.f. 1-4-1986 . Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in place of section 87A which was inserted by the Finance Act, 1964, w.e.f. 1-4-1964 . It was later amended by the Finance Act, 1968, w.e.f. 1-4-1969 . New section 80F, dealing with deduction in respect of amounts applied for charitable or religious purposes, etc., was inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 . This section was omitted by the Direct Tax Laws (Amendment) Act, 1989, with effect from the same date Omitted section 80F, as amended by the Finance Act, 1968, w.e.f. 1-4-1969, stood as under: 80F. Deduction in respect of educational expenses in certain cases.- (1) Where an individual, being a resident, who is not a citizen of India, has expended any sum in the previous year out of his income chargeable to tax for the full time education of his child wholly or mainly dependent on him and who is not more than twenty-one years of age, at any University, college, school or other educational institution situate in a country outside India, he shall, in accordance with and subject to the provisions of this section, be allowed a deduction of the amount specified in sub-section (2) in the computation of his total income. (2) The amount referred to in sub-section (1) shall be- (i) in the case of an individual who has one such child, one thousand five hundred rupees; and (ii) in the case of an individual who has more than one such child, three thousand rupees.