Tax concession for repayment of loan taken for pursuing higher studies - Section 80E of the Income-tax Act - Studies in architecture - Clarification regarding - Income Tax - 688/1994

Tax concession for repayment of loan taken for pursuing higher studies - Section 80E of the Income-tax Act - Studies in architecture - Clarification regarding Circular No. 688 Dated 23/8/1994 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. (Sd.) K. M. Sultan, Director (TPL-II).