Gazette Notification

Benefit under Section 80E of the Income Tax Act, 1961

Deduction under Section 80E of the Income Tax Act, 1961

In respect of the interest payable on a loan availed for higher education, the Financial Institution is notified for the purpose of Section 80E(3)(b).

Notification No. 79/2010[F.No.178/49/2008-ITA-I], dated 13-10-2010.


In exercise of the powers conferred by Clause (b) of Sub-section (3) of Section 80E of the Income Tax Act, 1961 (43 of 1961), the Central Government hereby specifies Credila Financial Services Limited, B 301, Citi Point, Andheri- Kurla Road, Andheri (East), Mumbai - 400 059 as a 'Financial Institution' for the purpose of Section 80E of the said Act.